Khairunnisa, Syarifah (2026) Pengaruh Kepemilikan Institusional, Diversity of Board, Profitabilitas, Leverage, Media Exposure, Kinerja Lingkungan, dan Ukuran Perusahaan terhadap Carbon Emission Disclosure (CED) pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effects of institutional ownership, diversity of board, profitability, leverage, media exposure, environmental performance, and firm size on carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, official company websites, the Indonesia Stock Exchange, and PROPER data. The purposive sampling technique resulted in 41 companies with a total of 164 observations. Carbon emission disclosure was measured using seven GRI 305 indicators. The data were analyzed using panel data regression with EViews 13, with the Fixed Effect Model selected as the estimation model. The results show that institutional ownership, diversity of board, profitability, and environmental performance have no effect on carbon emission disclosure because these factors have not directly encouraged carbon emission transparency. Leverage has a negative effect because higher financial obligations make companies prioritize obligations to creditors. Meanwhile, media exposure and firm size have positive effects because greater public attention encourages companies to maintain their reputation and demonstrate environmental responsibility. This study is expected to benefit regulators in establishing policies related to carbon emission disclosure and serve as a consideration for energy sector companies in improving transparency and environmental responsibility.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Syarifah Khairunnisa | ||||||||
| Date Deposited: | 02 Sep 2026 02:56 | ||||||||
| Last Modified: | 02 Sep 2026 03:30 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59737 |
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