SKRIPSI AKS

PENGARUH CAPITAL EXPENDITURE, CORPORATE GOVERNANCE, DAN GREEN STRATEGY TERHADAP PENGUNGKAPAN EMISI KARBON

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ABSTRACT

This study aims to analyze how capital expenditure, corporate governance,
and green strategy affect the disclosure of carbon emissions of non-financial
companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020
period. The study also involved control variables, namely institutional ownership
and profitability. The data collection method used in this study is a documentation
technique, where data is obtained through the analysis of documents relevant to the
research topic.
The sample in this study consisted of 48 non-financial companies listed on
the Indonesia Stock Exchange (IDX) during the period 2016-2020. The sampling
technique used in this study was purposive sampling. To analyze the data, a panel
data regression method is used using the Eviews-12 application as an analysis tool.
The findings of this study indicate that the variables of capital expenditure,
the size of the board of commissioners, and managerial ownership have no
influence on the level of disclosure of carbon emissions. However, audit committees
and green strategy variables have a positive influence on carbon emission
disclosure. In addition, the variables of institutional ownership control and
profitability showed no influence on carbon emissions disclosure.
Keywords : Carbon Emissions Disclosure, Audit Committee, Green Strategy,
Institutional Ownership.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 NIM p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 133 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Ni'matul Umamah Tri Wulandari

Versi lain/terkait

Lampiran Berkas

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