PENGARUH PROFITABILITAS, EFEKTIVITAS DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN EMISI KARBON
This study aims to examine the effect of profitability, effectiveness of the board of commissioners and institutional ownership on disclosure of carbon emissions. Profitability is measured by return on assets, the effectiveness of the board of commissioners is measured by 17 checklist proposed by He...
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2020-07-10.
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| 100 | 1 | 0 | |a Patmini Rulyati Mustar, . |e author |
| 245 | 0 | 0 | |a PENGARUH PROFITABILITAS, EFEKTIVITAS DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN EMISI KARBON |
| 260 | |c 2020-07-10. | ||
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| 500 | |a http://repository.upnvj.ac.id/24178/10/LAMPIRAN.pdf | ||
| 500 | |a http://repository.upnvj.ac.id/24178/11/ARTIKEL%20KI.pdf | ||
| 520 | |a This study aims to examine the effect of profitability, effectiveness of the board of commissioners and institutional ownership on disclosure of carbon emissions. Profitability is measured by return on assets, the effectiveness of the board of commissioners is measured by 17 checklist proposed by Hermawan (2009), while institutional ownership is obtained through shares owned by the institution divided by the company's outstanding shares. Variable disclosure of carbon emissions was measured based on a checklist developed by Choi et al. (2013) with 18 items of disclosure. This research was conducted at companies that participated in the Sustainability Report Award during the period of 2016, 2017 and 2018. Samples were selected based on several predetermined criteria, so as many as 34 research samples were collected annually. With the hypothesis test that is Multiple Linear Regression Analysis using the SPSS program. This study shows that profitability and institutional ownership do not significantly influence the disclosure of carbon emissions. While the effectiveness of the board of commissioners has a significant effect on the disclosure of carbon emissions, where companies with a high value of the effectiveness of the board of commissioners will tend to make broader disclosures. | ||
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