Pengaruh mekanisme tata kelola perusahaan terhadap pengungkapan emisi karbon dengan green organizational culture sebagai variabel moderasi

Devyanti, Catarine (2023) Pengaruh mekanisme tata kelola perusahaan terhadap pengungkapan emisi karbon dengan green organizational culture sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini dikonduksi guna menguji pengaruh mekanisme tata kelola perusahaan terhadap pengungkapan emisi karbon dengan green organizational culture sebagai variabel moderasi. Studi ini mengutilisasi metode analisis regresi linear berganda dengan menggunakan data observasi sebanyak 455 sampel yang terdiri dari perusahaan sektor industri, sektor energi, serta sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia selama periode 2018 hingga 2022. Hasil dari penelitian yang telah dikonduksi menemukan bahwa ukuran dewan komisaris, independensi dewan komisaris, komite keberlanjutan, dan kepemilikan institusional dapat mempengaruhi pengungkapan emisi karbon secara positif, sedangkan keberagaman dewan komisaris dan kepemilikan manajerial ditemukan tidak memiliki pengaruh terhadap pengungkapan emisi karbon. Di sisi lain, green organizational culture terbukti dapat memoderasi pengaruh keberagaman dewan komisaris terhadap pengungkapan emisi karbon. Implikasi dari hasil penelitian ini adalah bahwa terdapat beberapa mekanisme tata kelola perusahaan yang harus diperhatikan dalam rangka mendorong perusahaan untuk melakukan pengungkapan emisi karbon. Di sisi lain, budaya organisasi, green organizational culture, juga dapat mendukung memperkuat salah satu aspek mekanisme tata kelola perusahaan dalam mendorong dilakukannya pengungkapan emisi karbon yang meskipun saat ini pengungkapannya masih bersifat sukarela namun penting dilakukan guna menjaga legitimasi perusahaan. / This study was conducted to examine the influence of corporate governance mechanisms on carbon emission disclosure, with green organizational culture as a moderating variable. The study employed a multiple linear regression analysis method using observational data from 455 samples, consisting of companies in the industrial, energy, transportation, and logistics sectors listed on the Indonesia Stock Exchange during the period from 2018 to 2022. The research findings indicate that the board of commissioners’ size, independence of the board of commissioners, sustainability committee, and institutional ownership can positively affect carbon emission disclosure. However, diversity of the board of commissioners and managerial ownership were found to have no significant impact on carbon emission disclosure. On the other hand, green organizational culture was proven to moderate the effect of board of commissioners’ diversity towards carbon emission disclosure. The implications of this research suggest that certain corporate governance mechanisms need to be considered to encourage companies to disclose carbon emissions. Additionally, organizational culture, specifically green organizational culture, can support and strengthen one aspect of corporate governance mechanisms in promoting carbon emission disclosure. Although carbon emission disclosure is currently voluntary, such disclosure is crucial for maintaining the company's legitimacy.

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