Pengaruh environmental cost, iso 14001, board independence, dan firm value terhadap carbon emission disclosure pada perusahaan energi yang terdaftar di bei
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Hasnawati
Kata Kunci : Carbon Emission Disclosure, Environmental Cost, ISO 14001, Board Independence, Firm Value
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
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| 1. | 2026_SK_SAK_023002404530_Halaman-Judul.pdf | ||
| 2. | 2026_SK_SAK_023002404530_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_SK_SAK_023002404530_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_SK_SAK_023002404530_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_SK_SAK_023002404530_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_SK_SAK_023002404530_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_SK_SAK_023002404530_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_SK_SAK_023002404530_Bab-1.pdf | ||
| 9. | 2026_SK_SAK_023002404530_Bab-2.pdf |
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| 10. | 2026_SK_SAK_023002404530_Bab-3.pdf |
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| 11. | 2026_SK_SAK_023002404530_Bab-4.pdf |
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| 12. | 2026_SK_SAK_023002404530_Bab-5.pdf | ||
| 13. | 2026_SK_SAK_023002404530_Daftar-Pustaka.pdf | ||
| 14. | 2026_SK_SAK_023002404530_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menguji pengaruh environmental cost, iso 14001, board independence, dan firm value terhadap carbon emission disclosure, dengan profitability dan leverage sebagai variabel kontrol. penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari annual report dan sustainability report perusahaan sektor energi yang terdaftar di bursa efek indonesia yang berjumlah 75 perusahaan dengan pengambilan periode pengambilan data pada tahun 2022–2024 dengan total data observasi yang diolah sebanyak 153 data, setelah dilakukan eliminasi terhadap 3 data outlier. teknik analisis yang digunakan adalah regresi data panel dengan random effect model. hasil penelitian menunjukkan bahwa board independence dan iso 14001 berpengaruh positif terhadap carbon emission disclosure, sedangkan environmental cost dan firm value tidak berpengaruh terhadap carbon emission disclosure.
T This study aims to examine the effect of environmental costs, iso 14001, board independence, and firm value on carbon emission disclosure, with profitability and leverage as control variables. the study uses a quantitative approach with secondary data obtained from the annual reports and sustainability reports of 75 energy sector companies listed on the indonesia stock exchange. the data collection period is 2022–2024 with a total of 153 observations processed, after eliminating 3 outliers. the analysis technique used is panel data regression with a random effect model. the results show that board independence and iso 14001 have a positive effect on carbon emission disclosure, while environmental costs and firm value have no effect on carbon emission disclosure.