Rafi Ahmad Naufal, - and Denny Andriana, - and Alfira Sofia, - (2025) PENGARUH ENVIRONMENTAL PERFORMANCE DAN PROFITABILITAS TERHADAP CARBON EMISSION DISCLOSURE DENGAN BOARD DIVERSITY SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia periode 2021-2023). S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh environmental performance dan profitabilitas terhadap carbon emission disclosure serta bagaimana interaksinya dengan board diversity sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Populasi pada penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia dengan jumlah populasi 87 perusahaan. Metode pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, menghasilkan 50 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021-2023 sebagai sampel penelitian. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif. Analisis regresi data panel dan moderated regression analysis digunakan untuk menguji pengaruh environmental performance dan profitabilitas terhadap carbon emission disclosure serta interaksinya dengan board diversity. Hasil penelitian menunjukkan bahwa environmental performance dan profitabilitas secara parsial memiliki pengaruh positif terhadap carbon emission disclosure. Kemudian, interaksi board diversity dalam penelitian ini menunjukkan hasil bahwa board diversity tidak memoderasi hubungan, baik antara environmental performance terhadap carbon emission disclosure, maupun antara profitabilitas terhadap carbon emission disclosure. This study aims to determine and explain the effect of environmental performance and profitability on carbon emission disclosure and how they interact with board diversity as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The population in this study are energy sector companies listed on the Indonesia Stock Exchange with a population of 87 companies. The sampling method in this study used purposive sampling technique, resulting in 50 energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023 as research samples. The research method used in this research is a descriptive method with a quantitative approach. Panel data regression analysis and moderated regression analysis was used to examine the effect of environmental performance and profitability on carbon emission disclosure and its interaction with board diversity. The results showed that environmental performance and profitability partially have a positive influence on carbon emission disclosure. Furthermore, the interaction of board diversity in this study shows the result that board diversity does not moderate the relationship, either between environmental performance and carbon emission disclosure, or between profitability and carbon emission disclosure.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing: Denny Andriana: 5996554 Alfira Sofia: 259602 |
| Uncontrolled Keywords: | Environmental Performance, Profitabilitas, Board Diversity, Carbon Emission Disclosure. Environmental Performance, Profitability, Board Diversity, Carbon Emission Disclosure |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Rafi Ahmad Naufal |
| Date Deposited: | 02 May 2025 22:50 |
| Last Modified: | 02 May 2025 22:50 |
| URI: | http://repository.upi.edu/id/eprint/132739 |
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