ANALISIS PENGUNGKAPAN EMISI KARBON DI INDONESIA

Abstract

Tujuan penelitian ini untuk mengetahui board diversity, profitability, dan leverage memengaruhi carbon emission disclosure. Dalam penelitian ini, jenis kelamin direksi digunakan untuk mengukur variabel independen board diversity, Return on Assets (ROA) untuk mengukur profitability, Debt to Equity (DER) untuk mengukur leverage, dan variabel dependen Carbon Emission Disclosure diukur dengan menggunakan Carbon Emission Disclosure Index yang diadaptasi dari penelitian Choi, et al. (2013). Dalam penelitian ini, media exposure merupakan variabel moderasi. Dengan menggunakan purposive sample, penelitian ini menggunakan perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) pada rentang waktu 2018-2020. 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. The purpose of this study is to find board diversity, profitability, and leverage affect carbon emission disclosures. In this study, the gender of the board of directors is used to measure the independent variable of board diversity, Return on Assets (ROA) measured by profitability, Debt to Equity (DER) measured by leverage, and the dependent variable Carbon Emission Disclosure is measured using the adapted Carbon Emission Disclosure Index. from the research of Choi, et al. (2013). In this study, media exposure is 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. The data were analyzed using Eviews version 10. The results of this study are 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.