Angelina, Angelina and Handoko, Jesica (2023) Pengaruh Kepemilikan Institusional, Komite Audit, dan Kinerja Lingkungan terhadap Pengungkapan Emisi Karbon. Kompartemen: Jurnal Ilmiah Akuntansi, 21 (1). pp. 49-68. ISSN p-ISSN : 1693-1084 e-ISSN : 2579-8928
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Abstract
This study aims to empirically prove the influence of institusional ownership, audit committees, and environmental performance on the disclosure of carbon emissions in manufacturing companies. To measure the extent of carbon emissions disclosure in each company, a checklist has been developed based on a request sheet for information provided by the carbon emissions disclosure project (CDP). This type of research is classified in quantitative research with hypothesis testing. The type of data used is quantitative and qualitative data in the form of annual reports obtained from www.idx.co.id. The population in this study was a manufacturing company registered in IDX for 4 consecutive years, namely from 2017 to 2020. While the research sample was determined by purposive sampling method with a total of 148 samples were obtained. The results of this study showed that institutional ownership and audit committees variables have a positive effect on the disclosure of carbon emissions. Environmental performance variables negatively affect the disclosure of carbon emissions.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Institutional ownership, audit committees, environmental performance, carbon emission disclosure |
| Subjects: | Business > Accounting Digital Business Management > Business > Accounting |
| Divisions: | Journal Publication |
| Depositing User: | F.X. Hadi |
| Date Deposited: | 21 Jan 2025 04:32 |
| Last Modified: | 21 Jan 2025 04:32 |
| URI: | https://repositori.ukwms.ac.id/id/eprint/42312 |
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