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Pengaruh Capital Expenditure dan Corporate Governance terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi di Indonesia

ABSTRACT

This study aims to determine the effect of capital expenditure and corporate
governance on carbon emission disclosure. This study analyzes energy sector
companies list on the Indonesia Stock Exchange in 2018-2022.
The data used are secondary data from the company’s annual report and
sustainability report. The population in this study are energy sector companies
listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used
was purposive sampling technique. The final sample was obtained as many as 46
companies. The analysis technique used is panel data regression analysisusing the
Eviews 10 program.
The results showed that the size of the board of commissioners had a
positive effect on carbon emissions. However, capital expenditure, independent
commissioners, gender diversity of directors, and audit committee expertise had no
effect on carbon emissions disclosure.
Keywords : Carbon emissions disclosure, capital expenditure, the size of the board
of commissioners, independent commissioners, gender diversity of directors, audit
committee expertise

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 KHO p 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 147 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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