PENGARUH EKSPOSUR MEDIA, KINERJA PROPER DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON

WIDIA ARYNI, . (2021) PENGARUH EKSPOSUR MEDIA, KINERJA PROPER DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh eksposur media, kinerja PROPER dan karakteristik perusahaan terdiri dari umur perusahaan, pertumbuhan, dan leverage serta profitabilitas yang menjadi variabel kendali terhadap pengungkapan emisi karbon. Penelitian menggunakan data sekunder bersumber dari laporan tahunan, laporan keberlanjutan, laporan peringkat PROPER, dan situs perusahaan terkait dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) serta berpartisipasi pada program PROPER selama tahun 2016-2018. Sebanyak 129 sampel observasi terpilih melalui teknik purposive sampling yang diolah dengan analisis regresi data panel menggunakan Eviews 10. Berdasarkan hasil penelitian diketahui bahwa umur perusahaan berpengaruh positif dan eksposur media, pertumbuhan serta leverage berpengaruh negatif terhadap pengungkapan emisi karbon. Sedangkan, kinerja PROPER tidak memiliki pengaruh terhadap pengungkapan emisi karbon. Kata kunci: Pengungkapan Emisi Karbon, Eksposur Media, Kinerja PROPER, Umur Perusahaan, Pertumbuhan, Leverage, Profitabilitas   This research aims to determine the effect of media exposure, PROPER performance and company characteristics which consists of firms age, growth, and leverage also profitability as a control variable on carbon emission disclosure. This research uses the secondary data sourced from annual report, sustainability report, PROPER rate report, and company’s site related of company listed on Indonesia Stock Exchange (IDX) who participate in PROPER program during 2016-2018. 129 observation samples were selected through purposive sampling technique which processed with panel data analysis regression by Eviews 10. The result shows that firm age has positive effect and media exposure, growth also leverage have negative effect on carbon emission disclosure. Meanwhile, PROPER performance has no effect on carbon emission disclosure. Keywords: Carbon Emission Disclosure, Media Exposure, PROPER Performance, Firms Age, Growth, Leverage, Profitability

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si, Ak, CA ; 2). Achmad Fauzi, S.Pd.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 9465 not found.
Date Deposited:	27 Feb 2021 05:12
Last Modified:	27 Feb 2021 05:12
URI:	http://repository.unj.ac.id/id/eprint/13461

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