Budiman, Saeful and , Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2024) Pengaruh Profitabilitas, Leverage, Media Exposure, Dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon Dengan Kinerja Lingkungan Sebagai Variabel Moderasi (Studi Kasus Terhadap Perusahaan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research aims to investigate the influence of profitability, leverage, and media exposure on carbon emission disclosure, with firm size as a control variable. The study also incorporates environmental performance as a moderating variable to examine the extent to which environmental performance moderates the relationships among these factors. The research methodology involves secondary data collected from financial reports and sustainability reports of chemical companies listed on the Indonesia Stock Exchange during the period 2017-2021. Data analysis is conducted using panel regression to test hypotheses and elucidate the relationships among variables. The findings of this research are expected to provide a significant contribution to the understanding of factors influencing carbon emission disclosure in chemical companies. These findings can serve as a foundation for companies to develop more effective and sustainable environmental management strategies. Additionally, the research offers insights into the role of environmental performance as a moderator in the context of carbon emission disclosure.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Carbon Emission Disclosure, Profitability, Leverage, Media Exposure, Firm Size, Environmental Performance, Panel Regression |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SAEFUL BUDIMAN |
| Date Deposited: | 12 Feb 2024 08:06 |
| Last Modified: | 12 Feb 2024 08:06 |
| URI: | http://eprints.ums.ac.id/id/eprint/122099 |
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