Faktor-Faktor Yang Mempengaruhi Carbon Emission Disclosure
Keywords:
Carbon Emission Disclosure, Carbon Risk Management, Board Diversity, Sustainability Committee, Environmental PerformanceAbstract
Penelitian dilakukan untuk mengetahui pengaruh dari carbon risk management, board diversity, sustainability committee, dan environmental performance terhadap carbon emission disclosure. Penelitian dilakukan terhadap 23 perusahaan non keuangan yang terdaftar pada Bursa Efek Indonesia (BEI) pada periode 2017-2019. Dari 23 perusahaan tersebut didapatkan 69 total sampel penelitian. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan tingkat signifikansi sebesar 5%. Data diolah menggunakan STATA v.16 dengan hasil uji hipotesis menyatakan bahwa tidak terdapat pengaruh antara carbon risk management, board diversity, dan sustainability committee terhadap carbon emission disclosure. Sedangkan environmental performance berpengaruh secara signifikan positif terhadap carbon emission disclosure. Sedangkan untuk variabel kontrol, profitabilitas berpengaruh signifikan negatif dan ukuran perusahaan berpengaruh signifikan positif terhadap carbon emission disclosure.
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