Dampak environmental performance dan financial slack terhadap carbon emission disclosure dengan solvability ratio sebagai variabel moderasi pada perusahaan pertambangan di Indonesia dan Malaysia

Putri, Clementinne Natasha (2023) Dampak environmental performance dan financial slack terhadap carbon emission disclosure dengan solvability ratio sebagai variabel moderasi pada perusahaan pertambangan di Indonesia dan Malaysia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dampak environmental performance dan financial slack terhadap carbon emission disclosure dengan solvability ratio sebagai variabel moderasi. Carbon emission disclosure dalam penelitian ini diukur dengan menggunakan tabel carbon emission disclosure checklist, environmental performance diukur menggunakan rank of PROPER, financial slack diukur dengan cara membagi cash and cash equivalents dengan total sales, dan solvability ratio diukur dengan menggunakan debt to equity ratio. Penelitian ini dilakukan dengan menggunakan data sekunder dari 61 perusahaan pertambangan di Indonesia dan Malaysia yang terdaftar di Bursa Efek Indonesia dan Bursa Malaysia pada periode 2021 dan 2022. Teknik pengumpulan sampel dalam penelitian ini menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa environmental performance berpengaruh positif terhadap carbon emission disclosure. Sementara, financial slack dan solvability ratio berpengaruh negatif terhadap carbon emission disclosure. Pada penelitian ini juga ditemukan hasil bahwa solvability ratio tidak mampu memoderasi pengaruh environmental performance dan financial slack terhadap carbon emission disclosure. / This study aims to examine the impact of environmental performance and financial slack on carbon emission disclosure with solvability ratio as a moderating variable. Carbon emission disclosure in this study is measured using the carbon emission disclosure checklist table, environmental performance is measured using the rank of PROPER, financial slack is measured by dividing cash and cash equivalents by total sales, and solvability ratio is measured using debt to equity ratio. This research was conducted using secondary data from 61 mining companies in Indonesia and Malaysia listed on the Indonesia Stock Exchange and Bursa Malaysia for the period 2021 and 2022. The sample collection technique in this study used a purposive sampling method. The results of this study indicate that environmental performance has a positive effect on carbon emission disclosure. Meanwhile, financial slack and solvency ratio negatively affect carbon emission disclosure. This study also found that the solvency ratio is not able to moderate the effect of environmental performance and financial slack on carbon emission disclosure.

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