Komariyah, Fitri Nur (2026) Pengaruh Environmental performance, Environmental management system, dan Institutional ownership terhadap Carbon emission disclosure dengan Media exposure sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of environmental performance, environmental management systems, and institutional ownership on carbon emission disclosure, with media exposure as a moderating variable in companies listed on the Indonesia Stock Exchange (IDX). This study used a quantitative approach with secondary data obtained from companies' annual reports and sustainability reports during the observation period. The data analysis technique used was moderated regression analysis to examine the relationship between the study variables. The results showed that environmental performance and environmental management systems significantly influence carbon emission disclosure. This suggests that companies with good environmental performance and environmental management systems tend to be more transparent in disclosing carbon emission information. Meanwhile, institutional ownership did not significantly influence carbon emission disclosure. Furthermore, media exposure moderated the relationship between environmental performance and carbon emission disclosure, but did not moderate the relationship between environmental management systems and institutional ownership. This study implies that carbon emission disclosure is influenced by both internal company factors and external pressure through the media. Therefore, companies are expected to increase the transparency of environmental information as a form of accountability to stakeholders. Keywords: Environmental Performance, Environmental Management System, Institutional Ownership, Media Exposure, Carbon Emission Disclosure.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Fitri Nur Komariyah | ||||||||
| Date Deposited: | 26 May 2026 07:05 | ||||||||
| Last Modified: | 26 May 2026 07:12 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/52816 |
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