Pengaruh Kinerja Lingkungan, Tipe Industri, Profitabilitas, dan Ukuran Perusahaan Terhadap Carbon Emission Disclosure

Fawazni, Lawita (2024) Pengaruh Kinerja Lingkungan, Tipe Industri, Profitabilitas, dan Ukuran Perusahaan Terhadap Carbon Emission Disclosure. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Carbon emission disclosure is a type of disclosure of environmental data that is part of additional reporting regarding the company's responsibilities in assessing a company's carbon emissions and for setting targets in carbon emission reduction programs. This research aims to examine the influence of environmental performance, industry type, profitability and company size on carbon emission disclosure. The population for this research was obtained from non-cyclical energy and consumer sector companies listed on the IDX in 2020-2022. Based on the specified criteria, a sample of 48 companies and 95 data were obtained. The analytical method for this research uses panel data regression analysis and data processing techniques using descriptive statistical analysis techniques with the help of E-views 12 software. The results of the research show that environmental performance, profitability and company size do not have a significant effect on carbon emission disclosure. Meanwhile, industry type has a positive effect on carbon emission disclosure.

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