Wulansari, Neng Elga (2023) PENGARUH SISTEM MANAJEMEN LINGKUNGAN, KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA (Studi Empiris pada Perusahaan Basic Materials dan Industrials di Bursa Efek Indonesia Periode 2019-2021). Sarjana (S1) thesis, Universitas Islam "45" Bekasi.
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Abstract
This study aims to determine the effect of environmental management systems, environmental performance and company size on disclosure of greenhouse gas emissions (Empirical Study of Basic Materials and Industrials Companies on the Indonesia Stock Exchange for the 2019-2021 period). The Independent variables used in this study are environmental management system, environmental performance and company size. While the dependent variable in this study is the disclosure of greenhouse gas emissions. The research method used in this research is a quantitative method, with secondary data types in the form of annual reports and sustainibility reports. The population for this research is Basic Materials and Industrials companies which are listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used was selected using purposive sampling using certain criteria and obtained 28 companies, the total sampel used was 68 samples because the data in this study used unbalanced data panels. Hypotesis testing through panel data regression analysis using eviews 9. Based on the test result that have been carried out, the research shows that the environmental management system variables and comapany size have no effect on the disclosure of greenhouse gas emissions. While the environmental performance variables has a significant positive effect on the disclosure of greenhouse gas emission.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) | |||||||||
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| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: |
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| Keywords / Kata Kunci: | Environmental Management System, Environmental Performance, Size, Disclosure of Greenhouse Gas Emissions. | |||||||||
| Subjects: | Pajak Sumber Daya Alam |
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| Faculty: | Fakultas Ekonomi > Akuntansi S1 | |||||||||
| Depositing User: | Ms. Neng Elga | |||||||||
| Date Deposited: | 03 Aug 2023 07:45 | |||||||||
| Last Modified: | 03 Aug 2023 07:45 | |||||||||
| URI: | http://repository.unismabekasi.ac.id/id/eprint/3146 |
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