Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon dengan Kinerja Lingkungan Sebagai Variabel Moderasi (Studi Empiris Perusahaan Sektor Manufaktur Bei Periode 2020-2022)

Agustin, Silvi Aulia (2024) Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon dengan Kinerja Lingkungan Sebagai Variabel Moderasi (Studi Empiris Perusahaan Sektor Manufaktur Bei Periode 2020-2022). [Undergraduate Thesis]

	PDF Cover.pdf Download (2MB)
	PDF Abstrak.pdf Download (2MB)
	PDF Bab 1.pdf Download (2MB)
	PDF Bab 2.pdf Download (2MB)
	PDF Bab 3.pdf Download (2MB)
	PDF Bab 4.pdf Restricted to Repository staff only Download (2MB)
	PDF Bab 5.pdf Restricted to Repository staff only Download (2MB)
	PDF Daftar Pustaka.pdf Download (2MB)

Abstract

The purpose of this study is to examine the influence of profitability, leverage, and firm size on carbon emission disclosure and to test the moderating effect of environmental performance on the relationship between profitability, leverage, and firm size on carbon emission disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. The research method employed is quantitative descriptive method. The sample was taken using purposive sampling technique and resulted in 30 manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. The data were analyzed using moderated regression analysis (MRA). The results indicate that profitability has a positive influence on carbon emission disclosure because companies have more funds to invest in efforts to reduce carbon emissions and implement environmentally friendly business practices. Leverage has a negative influence oncarbon emission disclosure because companies become more financially risky due to higher interest expenses and limitations in financial flexibility. Firm size has a positive influence on carbon emission disclosure because larger companies tend to have more resources that can be useful for investing in carbon emission monitoring and reporting systems. Environmental performance is able to strengthen the influence of profitability on carbon emission disclosure because companies with good environmental performance will meet the demands of stakeholders by reinforcing the company's carbon emission disclosure. However, environmental performance is unable to moderate the relationship between leverage and carbon emission disclosure because companies with low leverage levels driven by good environmental performance are more focused on debt management and short-term financial stability rather than long-term environmental initiatives. Environmental performance is unable to moderate the relationship between firm size and carbon emission disclosure because larger companies are not aware of the importance of carbon emission disclosure or taking necessary actions to reduce their emissions.

Actions (login required)

View Item