Carbon Emission Disclosure Perusahaan Non-Keuangan dalam Perspektif Teori Legitimasi dan Stakeholder
DOI:
https://doi.org/10.54259/akua.v5i2.6791Kata Kunci:
Carbon Emission Disclosure, Corporate Governance, Environmental PerformanceAbstrak
Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme tata kelola perusahaan terhadap carbon emission disclosure (CED) pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia. Mekanisme tata kelola yang diuji meliputi kepemilikan institusional, komite audit, keberagaman gender, dan eksposur media, dengan kinerja lingkungan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, serta situs web perusahaan selama periode 2022–2024. Sampel penelitian ditentukan melalui metode purposive sampling, sementara pengujian hipotesis dilakukan menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kepemilikan institusional dan eksposur media berpengaruh positif dan signifikan terhadap pengungkapan emisi karbon. Komite audit dan keberagaman gender tidak menunjukkan pengaruh yang signifikan terhadap CED. Pengujian variabel moderasi menunjukkan bahwa kinerja lingkungan tidak mampu memperkuat hubungan antara kepemilikan institusional, komite audit, keberagaman gender, dan eksposur media terhadap carbon emission disclosure. Temuan ini mengindikasikan bahwa tekanan eksternal memiliki peran yang lebih dominan dalam mendorong transparansi pengungkapan lingkungan dibandingkan karakteristik internal dewan perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi empiris bagi pengembangan literatur akuntansi lingkungan dan tata kelola perusahaan di Indonesia.
Unduhan
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