Alisyah, Silva Norma (2026) Pengaruh Emisi Karbon dan Independensi Dewan Komisaris terhadap Kualitas Laba dengan Keberagaman Gender sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of carbon emissions and board of commissioners' independence on earnings quality, with gender diversity serving as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. This study employs a quantitative approach using secondary data obtained from the companies' annual reports and sustainability reports. A total of 43 companies were selected as the research sample using a purposive sampling technique. Data were analyzed using panel data regression and moderated regression analysis (MRA). The results indicate that carbon emissions do not have a significant effect on earnings quality, whereas the independence of the board of commissioners has a positive and significant effect on earnings quality. Furthermore, gender diversity is unable to moderate the relationship between carbon emissions and earnings quality, as well as the relationship between the independence of the board of commissioners and earnings quality. These findings suggest that the independence of the board of commissioners plays an important role in improving earnings quality, while gender diversity has not yet been able to strengthen or weaken the relationships among the variables in energy sector companies in Indonesia. Keywords: Carbon Emissions; Board of Commissioners' Independence; Gender Diversity; Earnings Quality.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Silva Norma Alisyah | ||||||||
| Date Deposited: | 08 Jul 2026 08:00 | ||||||||
| Last Modified: | 08 Jul 2026 08:00 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54836 |
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