Pengaruh Green Intellectual Capital dan Media Exposure terhadap Carbon Emission Disclosure dengan Independent Commissioners sebagai Variabel Moderasi.

Rahayu, Raika Dwi (2026) Pengaruh Green Intellectual Capital dan Media Exposure terhadap Carbon Emission Disclosure dengan Independent Commissioners sebagai Variabel Moderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose – This study aims to obtain empirical evidence on the influence of Green Intellectual Capital and Media Exposure on Carbon Emission Disclosure, with Independent Commissioners as a moderating variable. Design/methodology/approach – This study uses quantitative data research. The sample in this study consist of 81 companies that are members of the Kompas100 Index listed on Indonesian Stock Exchange from 2023-2025. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study found that Green Intellectual Capital has a positive and statistically significant effect on Carbon Emission Disclosure, Media Exposure has a positive and statistically significant effect on Carbon Emission Disclosure, and Independent Commissioners have a negative and statistically insignificant effect on Carbon Emission Disclosure. Then, Independent Commissioners cannot strengthen the influence of Green Intellectual Capital on Carbon Emission Disclosure and Independent Commissioners cannot strengthen the influence of Media Exposure on Carbon Emission Disclosure. Originality/value – This study discusses Carbon Emission Disclosure and other factors such as Green Intellectual Capital and Media Exposure which focuses on companies that are members of the Kompas100 Index. This study adds Independent Commissioners as a moderating variable.

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