Pengaruh Profitability, Leverage, Environmental Management System, Institutional Ownership dan Audit Committee terhadap Carbon Emission Disclosure

Sidebang, Angelica Dipaulina (2024) Pengaruh Profitability, Leverage, Environmental Management System, Institutional Ownership dan Audit Committee terhadap Carbon Emission Disclosure. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective – This research aims to obtain empirical evidence about the influence of Profitability, Leverage, Environmental Management System, Institutional Ownership and Audit Committee on Carbon Emission Disclosure. Design/Methodology/Approach – The research utilizes quantitative methods with secondary data and content analysis. The population for this study comprises non-cyclical consumer sector companies that have published audited annual reports by independent auditors and sustainability reports listed on the Indonesia Stock Exchange from 2018 to 2022. By employing purposive sampling, a panel data set of 100 observation was obtained. The technique used to test the hypotheses is multiple linear regression analysis, performed using Eviews 9 software. Findings – The results of this study found that Profitability, Leverage and Institutional Ownership had a negative and statistically insignificant effect on Carbon Emission Disclosure. The Environmental Management System has a positive and significant effect on Carbon Emission Disclosure. However, the Audit Committee has a positive effect and is not statistically significant. Originality/Value – This research discusses Carbon Emission Disclosure and other factors such as Profitability, Leverage, Environmental Management System, Institutional Ownership and Audit Committee which focuses on non-cyclical consumer sector companies. This research uses a carbon emission disclosure checklist as a measurement of Carbon Emission Disclosure.

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