PENGARUH CARBON EMISSION DISCLOSURE, PROFITABILITY, DAN CORPORATE GOVERNANCE TERHADAP COST OF DEBTS

MUHAMMAD LUTHFI FAHROZI, . (2025) PENGARUH CARBON EMISSION DISCLOSURE, PROFITABILITY, DAN CORPORATE GOVERNANCE TERHADAP COST OF DEBTS. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Dalam suatu perusahaan, pendanaan sangat diperlukan guna mengelola dan mengembangkan bisnis yang ada serta melancarkan kegiatan operasional perusahaan. Ada dua sumber pendanaan yang berbeda: internal dan eksternal. Bank komersial menawarkan berbagai pendanaan eksternal ke berbagai sektor ekonomi. Penurunan-penurunan tersebut terjadi pada sektor insentif yang merupakan sektor yang kegiatan usahanya akan berdampak langsung terhadap lingkungan. Peningkatan emisi berkontribusi pada perubahan iklim yang dapat mengganggu operasional bisnis, terutama di sektor-sektor yang rentan. Regulasi terkait emisi yang semakin ketat juga meningkatkan risiko hukum dan denda bagi perusahaan yang tidak mematuhi aturan. Di Indonesia, perusahaan dengan emisi karbon tinggi menghadapi tantangan besar dalam mengakses kredit dari lembaga keuangan. Penelitian ini mempunyai tujuan guna menguji serta mengkaji bagaimana carbon emission disclosure, profitability, serta corporate governance mempengaruhi cost of debt. Dengan total 62 sampel dan 186 pengamatan data yang dipilih melalui purposive sampling, penelitian ini mempergunakan pendekatan kuantitatif dengan data sekunder atas laporan keuangan serta laporan keberlanjutan di sektor industrial, infrastruktur, basic material, energy, dan transportation and logistics yang tercatat di Bursa Efek Indonesia (BEI) periode 2021–2023. Penelitian ini mempergunakan Eviews 13 untuk analisis regresi data panel serta analisis statistik deskriptif. Hasil penelitian memperlihatkan bahwasannya carbon emission disclosure dipengaruhi secara positif oleh cost of debt. Di sisi lain, profitability, corporate governance yang diukur dengan kepemilikan institusional serta proporsi dewan komisaris independen tidaklah berdampak kepada cost of debt. Hasil penelitian memberikan wawasan penting bagi perusahaan untuk meningkatkan nilai cost of debt dengan memperhatikan pengaruh carbon emission disclosure, profitability, dan corporate governance. ***** Funding is necessary for a firm to manage and grow its current businesses as well as support its operational activities. There are two distinct sources of funding: internal and external. Commercial banks provide different economic sectors with a range of external funding options. One industry whose operations would directly affect the environment is the incentive sector, where these declines took place. Climate change brought on by increased emissions has the potential to interfere with corporate operations, particularly in sectors that are already at risk. Companies that violate increasingly strict emissions restrictions face increased legal risks and penalties. Companies with high carbon emissions in Indonesia have a difficult time getting credit from banks. This study aims to test and examine the effects of corporate governance, profitability, and disclosure of carbon emissions on the cost of debt. This study employs a quantitative approach with secondary data on financial statements and sustainability reports in the industrial, infrastructure, basic materials, energy, and transportation and logistics sectors listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. A total of 62 samples and 186 data observations were chosen through purposive sampling. This study used Eviews 13 for panel data regression analysis and descriptive statistical analysis. The findings of the study demonstrate that the cost of debt is positively impacted by carbon emission disclosure. However, the cost of debt is unaffected by corporate governance as shown by institutional ownership, profitability, or the percentage of independent board of commissioners. The research results provide important insights for companies to increase the cost of debt by paying attention to the influence of carbon emission disclosure, profitability andcorporate governance.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Prof. Dr. I Gusti Ketut Agung Ulupui, SE, M.Si, Ak, CA ; 2). Gentiga Muhammad Zairin, S.E., M.Ak., CA, CPSAK
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Manajemen > Manajemen , Business
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 26882 not found.
Date Deposited:	27 Feb 2025 04:42
Last Modified:	27 Feb 2025 04:42
URI:	http://repository.unj.ac.id/id/eprint/53683

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