Pengaruh Profitabilitas Leverage dan Media Exposure Terhadap Pengungkapan Emisi Gas Rumah Kaca

Musyifa, Melinda Farza (2025) Pengaruh Profitabilitas Leverage dan Media Exposure Terhadap Pengungkapan Emisi Gas Rumah Kaca. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

Greenhouse gas emission disclosure is one form of disclosure made by companies in making efforts to prevent and reduce greenhouse gas emission levels that can have the effect of global warming. This study aims to determine the effect of profitability, leverage, and media exposure on greenhouse gas emission disclosure. Greenhouse gas emission disclosure is measured using a Checklist. This study uses a quantitative approach method with secondary data. The population in this study were companies in the energy, healthcare, and transportation & logistics sectors listed on the Indonesia Stock Exchange (IDX) that published annual reports and sustainability reports, published at least one greenhouse gas emission disclosure activity through internet-based media, which did not experience losses, and did not have debts greater than assets in 2021-2023. The sampling technique in this study used purposive sampling technique and obtained a research sample of 47 companies. This study was tested through panel data regression analysis using Eviews 12. The results of this study indicate that profitability and media exposure do not affect the disclosure of greenhouse gas emissions, while leverage has a significant negative effect on the disclosure of greenhouse gas emissions. It is recommended for future research to use other variables and sectors beyond those used in this study, so that more optimal research results can be obtained.

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