Ashari, Muffida Junia (2025) Analisis Pengaruh Praktik Manajemen Laba, Mekanisme Tata Kelola Perusahaan, dan Paparan Media terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Pertambangan dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to examine how earnings management practices, board gender diversity, board size, board independence, foreign ownership, and media exposure influence the level of corporate carbon emissions disclosure (CED). A scientific observational design was employed using quantitative methods, relying on secondary data extracted from companies’ annual reports and sustainability reports. The study focuses on mining and transportation firms listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The sampling was conducted through a purposive sampling method, resulting in 34 companies selected as the units of analysis. Empirical evidence reveals that earnings management has a positive and significant association with carbon emissions disclosure. This indicates that firms tend to enhance the transparency of their environmental reporting as a legitimacy tool, particularly when their financial reporting practices are suspected of involving earnings management. Meanwhile, the variables of board gender diversity, board size, board independence, foreign ownership, and media exposure demonstrate no significant influence on carbon emissions disclosure. These findings suggest that corporate governance mechanisms and media pressure have not yet been sufficiently effective in driving companies in Indonesia to be more transparent in revealing environmental information.
| 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: | Muffida Junia Ashari | ||||||||
| Date Deposited: | 09 Dec 2025 02:14 | ||||||||
| Last Modified: | 09 Dec 2025 02:14 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48283 |
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Analisis Pengaruh Praktik Manajemen Laba, Mekanisme Tata Kelola Perusahaan, dan Paparan Media terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Pertambangan dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024. (deposited UNSPECIFIED)
- Analisis Pengaruh Praktik Manajemen Laba, Mekanisme Tata Kelola Perusahaan, dan Paparan Media terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Pertambangan dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024. (deposited 09 Dec 2025 02:14) [Currently Displayed]
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