PENGEMBANGAN INDIKATOR CARBON EMISSIONS DISCLOSURE DENGAN FINANCIAL PERFORMANCE, OWNERSHIP, COMMITTEE, DAN BOARD OF DIRECTORS SEBAGAI VARIABEL DETERMINASI

FRANSISCA, SEPTIANI and Robiani, Bernadette and Meutia, Inten and Yusnaini, Yusnaini (2024) PENGEMBANGAN INDIKATOR CARBON EMISSIONS DISCLOSURE DENGAN FINANCIAL PERFORMANCE, OWNERSHIP, COMMITTEE, DAN BOARD OF DIRECTORS SEBAGAI VARIABEL DETERMINASI. Doctoral thesis, Sriwijaya University.

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Abstract

This study developed the concept of carbon emissions disclosure indicators that needed in corporate sustainability disclosure. This study also analysed the influence of financial performance, ownership, committee, and board of directors on carbon emission disclosure. The population of this study used 381 energy sector companies that contributed the highest carbon emissions listed on the Indonesia Stock Exchange. The sample used purposive sampling technique to obtain 225 companies analysed in this study. The analytical tool used as a data processing tool in this study uses confirmatory factor analysis and ordinal logistic regression. The results of the study resulted in the development of carbon emissions disclosure indicators that can be used by stakeholders in sustainability disclosure. The economic value of carbon, supporting the government's ENDC programme and achieving Sertifikasi Penurunan Emisi Indonesia through Sistem Registri Nasional are the main indicator developments in this study. Factors that are proven to encourage more and more transparent of carbon emissions disclosure include companies with high levels of debt, multinational companies that are also listed on other countries' Stock Exchanges, state-owned companies, companies that have environmental committees, and companies that do not have board diversity.

Item Type:	Thesis (Doctoral)
Uncontrolled Keywords:	pengungkapan emisi karbon, financial performance, ownership, committee, board of directors
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 60001-Economics (S3)
Depositing User:	Septiani Fransisca
Date Deposited:	14 Nov 2024 01:32
Last Modified:	14 Nov 2024 01:32
URI:	http://repository.unsri.ac.id/id/eprint/159321

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