Pengaruh Good Corporate Governance, Media Exposure, dan Kinerja Lingkungan Terhadap Transparansi Emisi Karbon Pada Sektor Energi di Bursa Efek Indonesia Tahun 2020-2024

Govianne, Stevanie Amadea Ivana (2026) Pengaruh Good Corporate Governance, Media Exposure, dan Kinerja Lingkungan Terhadap Transparansi Emisi Karbon Pada Sektor Energi di Bursa Efek Indonesia Tahun 2020-2024. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study empirically examines the effects of Good Corporate Governance (GCG), Media Exposure, and Environmental Performance on Carbon Emission Transparency among energy-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study incorporates Firm Size, Firm Age, Leverage, and Financial Performance as control variables. This research applies a quantitative approach using an associative research design and panel data analysis. The researchers selected the sample through a purposive sampling technique and identified 33 energy-sector companies that met the established selection criteria. The five-year observation period generated a total of 165 observations. The study employs panel data regression using the Random Effects Model (REM) to examine the relationships among the research variables. The researchers process and analyze the data using EViews 14. The empirical findings indicate that Media Exposure has a positive and statistically significant effect on Carbon Emission Transparency at the 10% significance level. In contrast, GCG does not have a statistically significant effect on Carbon Emission Transparency. Environmental Performance also does not demonstrate a statistically significant effect on Carbon Emission Transparency. The analysis of the control variables demonstrates that Firm Size has a positive and highly significant effect on Carbon Emission Transparency at the 1% significance level. Meanwhile, Firm Age, Leverage, and Financial Performance do not have statistically significant effects on Carbon Emission Transparency. Furthermore, the simultaneous test indicates that the main independent variables, namely GCG, Media Exposure, and Environmental Performance, together with the control variables, significantly contribute to explaining Carbon Emission Transparency. The research model explains 25.73% of the variation in Carbon Emission Transparency.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorWidodo, CondroNIDN0027039204condro.widodo.ak@upnjatim.ac.id
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: Stevanie Stvnie Govianne
Date Deposited: 02 Sep 2026 02:53
Last Modified: 02 Sep 2026 03:19
URI: https://repository.upnjatim.ac.id/id/eprint/59566

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