PENGARUH CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE

Basuni, Aef (2026) PENGARUH CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.

	Text PENDAHULUAN.pdf Download (1MB)
	Text BAB I.pdf Download (646kB)
	Text BAB II.pdf Restricted to Repository staff only Download (687kB) | Request a copy
	Text BAB III.pdf Restricted to Repository staff only Download (870kB) | Request a copy
	Text BAB IV.pdf Restricted to Repository staff only Download (920kB) | Request a copy
	Text BAB V.pdf Download (520kB)
	Text Daftar Pustaka.pdf Download (537kB)

Abstract

This study aims to analyze the influence of corporate governance and environmental performance on carbon emissions disclosure among energy sector companies
listed on the Indonesia Stock Exchange for the 2021–2024 period. This study employs a quantitative approach using secondary data obtained from annual reports, corporate sustainability reports, and data from the Corporate Environmental Performance Rating Program (PROPER). The research sample was determined using purposive sampling, resulting in 21 energy sector companies that met the research criteria. The data analysis technique used was panel data regression with the assistance of EViews 12 software to test the relationships between variables.
The results of the study indicate that the Corporate Governance variable has a positive and significant effect on Carbon Emission Disclosure, meaning that the better the implementation of corporate governance, the higher the level of carbon emission disclosure by the company. Meanwhile, the Environmental Performance variable does not have a significant effect on carbon emission disclosure, indicating that a company’s environmental performance rating has not yet become a major factor in driving carbon emission disclosure. Thus, corporate governance plays a key role in enhancing corporate transparency regarding carbon emission disclosure, whereas environmental performance has not yet shown a significant influence on this practice.

Item Type:	Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:	Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Aprilina, Vita 0404048702
Keywords / Kata Kunci:	Corporate Governance, Kinerja Lingkungan, Carbon Emission Disclosure
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Mr. Aef Basuni
Date Deposited:	05 Aug 2026 08:43
Last Modified:	05 Aug 2026 08:43
URI:	http://repository.umindonesia.ac.id/id/eprint/10427

Actions (login required)

View Item