Pengaruh Media Exposure, Kinerja Lingkungan Dan Profitabilitas Terhadap Carbon Emission Disclosure

Shinta, Shafa Tiara (2024) Pengaruh Media Exposure, Kinerja Lingkungan Dan Profitabilitas Terhadap Carbon Emission Disclosure. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

The research conducted by researchers aims to find out whether media exposure, environmental performance and profitability have an effect on carbon emission disclosure. In this research, the independent variables used are media exposure, environmental performance and profitability. Meanwhile, in this research the researcher used the dependent variable Carbon Emission Disclosure. Regarding the use of analytical methods used in this research, researchers are interested in using the Classical Assumption Test and Multiple Linear Regression Test which are included in the SPSS 25 software application. In this research, the type of data used is secondary data on Energy sector companies taken via the official website. The Indonesian Stock Exchange is www.idx.co.id and the sampling technique in this study used purposive sampling with an observation period starting from 2018-2022, so that the researchers obtained a sample of 12 companies. Based on partial test results, environmental performance has a significant positive effect on carbon emission disclosure. Meanwhile, media exposure and profitability do not have a significant influence on carbon emission disclosure. For this reason, it is hoped that future researchers can add other independent variables that were not used in this study.

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