PENGARUH DETERMINAN CARBON PERFORMANCE PADA CARBON DISCLOSURE PERUSAHAAN SEKTOR ENERGI DI INDONESIA

DARMAWAN, RIZKY (2023) PENGARUH DETERMINAN CARBON PERFORMANCE PADA CARBON DISCLOSURE PERUSAHAAN SEKTOR ENERGI DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh determinan carbon performance yang terdiri dari profitabilitas, ukuran dewan komisaris, kinerja lingkungan, sertifikasi sistem manajemen lingkungan ISO 14001, dan media exposure terhadap carbon disclosure dengan leverage, ukuran perusahaan, dan umur perusahaan sebagai variabel kontrol. Objek penelitian ini adalah perusahaan yang memiliki klasifikasi sektor energi yang tercatat pada Bursa Efek Indonesia. Periode data yang diuji yaitu tahun 2018-2021. Sampel yang digunakan berjumlah 236 yang berasal dari 59 perusahaan dengan periode pengujian empat tahun. Hipotesis pada penelitian diuji menggunakan regresi data panel dengan tingkat signifikansi 5%. Hasil pengujian memperlihatkan bahwa terdapat tiga variabel penjelas yang memiliki pengaruh positif signifikan terhadap carbon disclosure, yaitu media exposure, ukuran perusahaan, dan umur perusahaan. Variabel profitabilitas, ukuran dewan komisaris, kinerja lingkungan, sertifikasi ISO 14001, dan leverage tidak memiliki pengaruh signifikan terhadap carbon disclosure. Kata kunci: carbon disclosure, profitabilitas, ukuran dewan komisaris, kinerja lingkungan, ISO 14001, media exposure This study aims to examine the influence of carbon performance determinants which consists of profitability, size of the board of commissioners, environmental performance, environmental management system of ISO 14001, and media exposure on carbon disclosure with leverage, firm size, and firm age as control variables. The object of this study is firms that are classified on the energy sector and listed on the Indonesian Stock Exchange for the 2018-2021 period. The sample used was from 59 firms with a testing period of four years with a total of 236 observations. Hypotheses of this study was tested using panel data regression with a significance level of 5%. The test results show that there are three explanatory variables that have significant positive influence on carbon disclosure, namely media exposure, firm size, and firm age. The variables profitability, size of the board of commissioners, environmental performance, environmental management system of ISO 14001, and leverage didn’t have a significant influence on carbon disclosure. Keywords: carbon disclosure, profitability, size of the board of commissioners, environmental performance, ISO 14001, media exposure

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