PENGARUH BOARD DIVERSITY, PROFITABILITY, LEVERAGE TERHADAP CARBON EMISSION DISCLOSURE DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL MODERATING

Wirawan, Jessica (2022) PENGARUH BOARD DIVERSITY, PROFITABILITY, LEVERAGE TERHADAP CARBON EMISSION DISCLOSURE DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL MODERATING. Masters thesis, Universitas Tarumanagara.

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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: http://repository.untar.ac.id/id/eprint/37358

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