PENGARUH MANAJEMEN LABA DAN BELANJA MODAL TERHADAP PENGUNGKAPAN EMISI KARBON DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Dewi, Pintari Annisa Sukmanani (2025) PENGARUH MANAJEMEN LABA DAN BELANJA MODAL TERHADAP PENGUNGKAPAN EMISI KARBON DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study examines the effect of earnings management and capital expenditure on carbon emission disclosure, with corporate governance mechanisms—namely board size, proportion of independent commissioners, and frequency of audit committee meetings—as moderating variables. Using a sample of 80 observations from Indonesian industrial companies between 2017 and 2021, the study employs Moderated Regression Analysis (MRA) to assess both direct and interaction effects. The findings indicate that neither earnings management nor capital expenditure has a significant direct effect on carbon emission disclosure. However, the interaction between earnings management and board size significantly enhances disclosure levels, suggesting that larger boards improve transparency and environmental accountability. Furthermore, capital expenditure’s influence on carbon disclosure is significantly moderated by the proportion of independent commissioners and the frequency of audit committee meetings. These results underscore the importance of governance quality in determining the effectiveness of managerial actions toward environmental reporting. The study contributes to the literature by providing evidence from an emerging economy where environmental regulations are still developing. It also highlights the moderating role of internal governance mechanisms in promoting environmental transparency. Future research is recommended to explore other moderating factors and include companies from countries with more established sustainability regulations.

Item Type:

Thesis (Undergraduate)

Contributors: