Pengaruh karakteristik dewan dan budaya organisasi terhadap intensitas emisi karbon dengan moderasi transformasi digital
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Kata Kunci : Board Independence; Board Activity Intensity; Organizational Culture; Digital Transformation; Carbon
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TS_MAK_123012414012_Halaman-Judul.pdf | ||
| 2. | 2026_TS_MAK_123012414012_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TS_MAK_123012414012_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TS_MAK_123012414012_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MAK_123012414012_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_TS_MAK_123012414012_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MAK_123012414012_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 2 | |
| 8. | 2026_TS_MAK_123012414012_Bab-1.pdf | ||
| 9. | 2026_TS_MAK_123012414012_Bab-2.pdf |
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| 10. | 2026_TS_MAK_123012414012_Bab-3.pdf |
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| 11. | 2026_TS_MAK_123012414012_Bab-4.pdf | 25 |
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| 12. | 2026_TS_MAK_123012414012_Bab-5.pdf | ||
| 13. | 2026_TS_MAK_123012414012_Daftar-Pustaka.pdf | ||
| 14. | 2026_TS_MAK_123012414012_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis pengaruh board independence, board activity intensity, dan organizational culture terhadap carbon emission intensity dengan digital transformation sebagai variabel moderasi. objek penelitian ini adalah perusahaan sektor energi yang terdaftar di bursa efek indonesia periode 2023–2025. pengambilan sampel dilakukan menggunakan metode purposive sampling sehingga diperoleh 133 observasi setelah proses penghapusan data outlier. penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan laporan keuangan perusahaan. metode analisis yang digunakan adalah regresi data panel. hasil penelitian menunjukkan bahwa board independence tidak berpengaruh terhadap carbon emission intensity, sedangkan board activity intensity dan hierarchy culture berpengaruh negatif terhadap carbon emission intensity. sementara itu, adhocracy culture tidak berpengaruh terhadap carbon emission intensity. penelitian ini juga menemukan bahwa digital transformation mampu memoderasi pengaruh board independence dan adhocracy culture terhadap carbon emission intensity, namun tidak mampu mendukung moderasi pengaruh board activity intensity dan hierarchy culture terhadap carbon emission intensity sesuai arah hipotesis yang diajukan. penelitian ini memberikan implikasi bahwa penerapan transformasi digital dapat memperkuat efektivitas tata kelola perusahaan dan budaya organisasi dalam mendukung pengelolaan emisi karbon serta peningkatan kinerja lingkungan perusahaan.
T This study aims to examine the effect of board independence, board activity intensity, and organizational culture on carbon emission intensity, with digital transformation serving as a moderating variable. the research object consists of energy sector companies listed on the indonesia stock exchange (idx) during the 2023–2025 period. the sample was selected using a purposive sampling method, resulting in 133 observations after the outlier removal process. this study employs secondary data obtained from annual reports, sustainability reports, and financial statements. the data were analyzed using panel data regression. the results indicate that board independence has no effect on carbon emission intensity, while board activity intensity and hierarchy culture have a negative effect on carbon emission intensity. meanwhile, adhocracy culture does not affect carbon emission intensity. the findings also reveal that digital transformation moderates the relationship between board independence and carbon emission intensity, as well as the relationship between adhocracy culture and carbon emission intensity. however, it does not support the moderating effect on the relationships between board activity intensity and carbon emission intensity, and between hierarchy culture and carbon emission intensity, as the direction of the coefficients is inconsistent with the proposed hypotheses. this study implies that the implementation of digital transformation can enhance the effectiveness of corporate governance and organizational culture in supporting carbon emission management and improving corporate environmental performance.