Fitriany, Firdha Ayu (2023) PENGARUH CAPITAL EXPENDITURE DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN PENGUNGKAPAN EMISI KARBON SEBAGAI VARIABEL MODERASI DAN MEDIASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study was to analyze the effect of capital expenditure and corporate governance with carbon emissions disclosure as a moderating and mediating variable. The population of this study were manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) and a sample of 15 companies was obtained with a total of 75 observations obtained from 2017-2021 using a purposive sampling method. The analytical method used is Moderate Regression Analysis (MRA) and path analysis with IBM SPSS Statistics 26. The results of the study prove that board gender diversity has a positive effect on the company's financial performance. While the size of the audit committee has a negative effect on the company's financial performance. On the other hand, capital expenditure, board size, board gender diversity and audit committee size have no effect on carbon emissions disclosure. Capital expenditure, board size and carbon emissions disclosure have no effect on the company's financial performance. Furthermore, carbon emissions disclosure is not capable of being a moderator or mediator in the effect of capital expenditure, board size, board gender diversity and audit committee size on company financial performance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Firdha Ayu Fitriany | ||||||||
| Date Deposited: | 22 May 2023 09:10 | ||||||||
| Last Modified: | 22 May 2023 09:10 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/13403 |
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