DHEA AMALIA ANANDA RIDWAN, . (2024) PERAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI DARI PENGARUH CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Perubahan iklim telah terjadi dalam skala yang besar selama beberapa dekade terakhir. Suhu muka bumi meningkat dari tahun ke tahun. Aktivitas bisnis perusahaan turut menyumbang peningkatan suhu. Oleh karena itu, perusahaan perlu menunjukkan bentuk transparansinya terhadap kinerja lingkungan kepada masyarakat, karena sejatinya dalam menentukan nilai perusahaan memerlukan evaluasi investor. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan emisi karbon terhadap nilai perusahaan, serta untuk menguji peran mekanisme corporate governance dalam memoderasi hubungan tersebut. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan tahunan dan keberlanjutan perusahaan sektor consumer non-cyclicals, energi, industrial, dan transportasi logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 - 2022 dengan total 37 sampel dan 185 observasi data. Analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, analisis regresi data panel, dan moderated regression analysis (MRA) dengan bantuan perangkat lunak Eviews 10. Hasil penelitian ini menunjukkan bahwa pengungkapan emisi karbon berpengaruh signifikan terhadap nilai lingkungan. Namun, mekanisme corporate governance komisaris independen dan kepemilikan institusional tidak dapat memoderasi hubungan signifikan pengungkapan emisi karbon pada nilai perusahaan. Sedangkan, mekanisme corporate governance dewan komisaris dapat memperkuat hubungan signifikan pengungkapan emisi karbon pada nilai perusahaan. Perusahaan diharapkan dapat terus meningkatkan tingkat pengungkapan sukarelanya agar mendapat citra positif dari para pemangku kepentingan yang berujung pada keberlanjutan dan keuntungan dalam finansial maupun non finansial. ***** Climate change has occurred on a large scale over the past few decades. The surface temperature of the earth increases from year to year. The company's business activities also contributed to the increase in temperature. Therefore, companies need to demonstrate their form of transparency regarding environmental performance to the public, because actually determining company value requires investor evaluation. This research aims to test and analyze the effect of carbon emissions disclosure on company value, as well as to examine the role of corporate governance mechanisms in moderating this relationship. This research uses quantitative methods with secondary data in the form of annual and sustainability reports of non-cyclical consumer, energy, industrial and logistics transportation sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018 - 2022 period with a total of 37 samples and 185 data observations. The analysis used in this research is descriptive statistical analysis, panel data regression analysis, and moderated regression analysis (MRA) with the help of Eviews 10 software. The results of this research show that disclosure of carbon emissions has a positive and significant effect on environmental values. However, the corporate governance mechanism of independent commissioners and institutional ownership cannot moderate the positive relationship between carbon emission disclosure and firm value. Meanwhile, the corporate governance mechanism of the board of commissioners can strengthen the positive relationship between carbon emission disclosure and company value. It is hoped that companies can continue to increase their level of voluntary disclosure in order to gain a positive image from stakeholders which will lead to sustainability and financial and non-financial benefits.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Unggul Purwohedi, M.Si, Ph.D. ; 2). Dr. Muhammad Yusuf, S.E., M.M |
Subjects: | Manajemen > Manajemen , Business |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Dhea Amalia Ananda Ridwan . |
Date Deposited: | 06 Aug 2024 01:52 |
Last Modified: | 06 Aug 2024 01:52 |
URI: | http://repository.unj.ac.id/id/eprint/48629 |
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