DAE, MARIA CHRISTINA PERMATASARI (2025) ANALISIS PENGARUH BOARD SIZE, BOARD GENDER DIVERSITY, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN EMISI KARBON (Studi Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to understand the influence of board size, board gender diversity, and profitability on the disclosure of carbon emissions. This research is quantitative with a causality approach, using secondary data in the form of annual financial reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The research population includes mining sub-sector companies listed on the IDX during the 2018-2019 period. Data collection techniques were collected through annual reports and corporate sustainability reports, using purposive sampling techniques, which resulted in 50 samples. Data analysis was conducted using multiple linear regression with the help of SPSS software version 26. The results showed that board size has a positive influence on carbon emissions disclosure. However, board gender diversity, and profitability show no influence on carbon emission disclosure. This study has limitations because it only examines the variables of board size, board gender diversity, and profitability. Therefore, future research is recommended to use other variables such as company size, environmental policy, and liquidity, examine different sectors. In addition, it can consider using other analytical tools, such as E-Views, Stata, and others. Keywords: board size, board diversity, profitability, carbon emission disclosure. Penelitian ini bertujuan untuk memahami pengaruh board size, board gender diversity, dan profitabilitas terhadap pengungkapan emisi karbon. Penelitian ini bersifat kuantitatif dengan pendekatan kausalitas, menggunakan data sekunder berupa laporan keuangan tahunan dan laporan keberlanjutan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018- 2022. Populasi penelitian meliputi perusahaan sub-sektor pertambangan yang terdaftar di BEI selama periode tahun 2018-2019. Teknik pengumpulan data dikumpulkan melalui laporan tahunan dan laporan keberlanjutan perusahaan, dengan menggunakan teknik pengambilan sampel purposive sampling, yang menghasilkan 50 sampel. Teknik analisis data yang digunakan menggunakan analisis regresi linear berganda dengan bantuan software SPSS versi 26. Hasil penelitian menunjukkan bahwa board size memiliki pengaruh positif terhadap pengungkapan emisi karbon. Namun, board gender diversity, dan profitabilitas tidak menunjukkan pengaruh terhadap pengungkapan emisi karbon. Penelitian ini memiliki keterbatasan karena hanya meneliti variabel board size, board gender diversity, dan profitabilitas. Oleh karena itu penelitian selanjutnya disarankan untuk menggunakan variabel lain seperti ukuran perusahaan, kebijakan lingkungan, dan likuiditas, mengkaji sektor yang berbeda. Selain itu, dapat mempertimbangkan penggunaan alat analisis lainnya, seperti E-Views, Stata, dan lainnya. Kata kunci: board size, board gender diversity, profitabilitas, pengungkapan emisi karbon.
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