ZEGA, SANTI MARIA (2020) PENGARUH STAKEHOLDER PRESSURE, MARKET TO BOOK RATIO, DAN PROFITABILITAS TERHADAP CARBON EMISSION DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur dan Tambang yang terdaftar di BEI tahun 2013-2017). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This study aims to examine the effect of stakeholder pressure, market to book ratio, and profitability on carbon emission disclosure. The population in this study are manufacturing and mining companies listed on the Indonesia Stock Exchange and publishes annual reports and carbon emissions reports for the 2013-2017 period. The sample in this study were 32 of 160 companies that met the criteria. A purposive sampling technique was used in this study for sampling. For data analysis techniques in this study using multiple linear regression. This study shows that stakeholder pressure as measured by creditors and top management affects carbon emission disclosure positively, market to book ratio has a positive effect on carbon emission disclosure, and profitability as measured by ROA has a positive effect on carbon emission disclosure. Keywords: Greenhouse Gases, Disclosure of Carbon Emissions, Sustainability, Profitability ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh stakeholder pressure, market to book ratio, dan profitabilitas terhadap carbon emission disclosure. Populasi dalam penelitian ini adalah perusahaan manufaktur dan tambang yang terdaftar dalam Bursa Efek Indonesia serta menerbitkan laporan tahunan dan laporan emisi karbon periode 2013-2017. Sampel dalam penelitian ini sebanyak 32 dari 160 perusahaan yang memenuhi kriteria. Teknik purposive sampling digunakan dalam penelitian ini untuk pengambilan sampel. Untuk teknik analisis data dalam penelitian ini menggunakan regresi linear berganda. Penelitian ini menunjukkan bahwa stakeholder pressure yang diukur dengan kreditur dan top management mempengaruhi carbon emission disclosure secara positif, market to book ratio berpengaruh positif terhadap carbon emission disclosure, dan profitabilitas yang diukur dengan ROA berpengaruh positif terhadap carbon emission disclosure. Kata kunci: Gas Rumah Kaca, Pengungkapan Emisi Karbon, Keberlanjutan, Profitabilitas
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 014 |
| NIM/NIDN Creators: | 43216210001 |
| Uncontrolled Keywords: | Kata kunci: Gas Rumah Kaca, Pengungkapan Emisi Karbon, Keberlanjutan, Profitabilitas |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 01 Aug 2022 04:57 |
| Last Modified: | 01 Aug 2022 04:57 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/66526 |
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