Wirawan, Jessica (2022) PENGARUH BOARD DIVERSITY, PROFITABILITY, LEVERAGE TERHADAP CARBON EMISSION DISCLOSURE DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL MODERATING. Masters thesis, Universitas Tarumanagara.
Preview |
Text
Jessica Wirawan 127202005 JA.pdf.pdf Download (1MB) | Preview |
Abstract
Tujuan penelitian ini untuk mengetahui bagaimana board diversity, profitability,
dan leverage memengaruhi carbon emission disclosure dengan media exposure
sebagai variabel moderating. Dengan menggunakan purposive sample, penelitian
ini menggunakan perusahaan otomotif yang terdaftar di Bursa Efek Indonesia
(BEI) pada rentang waktu 2018-2020 dengan total sampel 12 perusahaan yang
akan dijadikan objek penelitian. Data dianalisis dengan Eviews versi 10. Hasil
penelitian ini adalah board diversity, profitability, leverage secara parsial tidak
berpengaruh terhadap carbon emission disclosure. Media exposure memperkuat
pengaruh board diversity terhadap carbon emission disclosure. Tetapi media
exposure tidak memperkuat pengaruh profitability terhadap carbon emission
disclosure dan tidak memperlemah pengaruh leverage terhadap carbon emission
disclosure.
Kata Kunci: Board Diversity, Profitability, Leverage, Carbon Emission
Disclosure, Media Exposure
The purpose of this study is to find out how board diversity, profitability, and
leverage affect carbon emission disclosures with media exposure as a moderating
variable. By using a purposive sample, this study uses automotive companies
listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period with a total
sample of 12 companies that will be the object of research. The data were
analyzed using Eviews version 10. The results of this study show that board
diversity, profitability, leverage partially have no effect on carbon emission
disclosures. Media exposure strengthens the effect of board diversity on carbon
emission disclosures. However, media exposure does not strengthen the effect of
profitability on carbon emission disclosures and does not weaken the effect of
leverage on carbon emission disclosures.
Keywords: Board Diversity, Profitability, Leverage, Carbon Emission Disclosure,
Media Exposure
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 12 Oct 2022 08:49 |
| Last Modified: | 10 Apr 2023 01:05 |
| URI: | https://repotest.untar.ac.id/id/eprint/37358 |
Actions (login required)
 |
View Item |