Amelia, Syawwa Alfina (2024) Pengaruh Kinerja Lingkungan dan Investasi Hijau terhadap Pengungkapan Emisi Karbon dengan Masa Jabatan CEO sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.
![[img]](http://repository.unismabekasi.ac.id/style/images/fileicons/text.png) |
Text
PENDAHULUAN.pdf Download (584kB) |
|
Text
BAB I.pdf Download (255kB) |
|
Text
BAB II.pdf Restricted to Repository staff only Download (350kB) | Request a copy |
|
Text
BAB III.pdf Restricted to Repository staff only Download (345kB) | Request a copy |
|
Text
BAB IV.pdf Restricted to Repository staff only Download (397kB) | Request a copy |
|
Text
BAB V.pdf Download (225kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (254kB) |
Abstract
Carbon emission disclosure is one form of the company contribution to environmental problems which is reported in annual reports and sustainability reports. Carbon emission disclosure influenced by environmental performance, green investment, and CEO tenure. This research aims to find out whether environmental performance, green investment have an effect on carbon emission disclosure with CEO tenure as a moderating variable. The data used in this research is secondary data in the from annual reports and sustainability reports. This research population was obtained from energy sector, industry sector, and consumer non-cyclicals sector companies listed on the IDX during the 2019 to 2022 period. Based on predetermined criteria, a sample of 43 companies and 91 data was obtained. The analytical method used moderated regression analysis (MRA) with the STATA 17 software tool. The research results show that environmental performance, green investment, and leverage have no effect on carbon emission disclosure. CEO tenure does not moderate environmental performance and green investment on carbon emission disclosure. Meanwhile, profitability has negative effect on carbon emission disclosure, and company size has a positive effect on carbon emission disclosure.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) | ||||||
|---|---|---|---|---|---|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: |
|
||||||
| Keywords / Kata Kunci: | Kinerja Lingkungan, Investasi Hijau, Pengungkapan Emisi Karbon, Masa Jabatan CEO. | ||||||
| Subjects: | Akuntansi Keuangan Audit |
||||||
| Faculty: | Fakultas Ekonomi > Akuntansi S1 | ||||||
| Depositing User: | Ms Syawwa Alfina | ||||||
| Date Deposited: | 01 Aug 2024 03:48 | ||||||
| Last Modified: | 01 Aug 2024 03:48 | ||||||
| URI: | http://repository.unismabekasi.ac.id/id/eprint/5791 |
Actions (login required)
 |
View Item |