Rohmah, Faizah Syifa (2024) Pengaruh struktur sepemilikan terhadap pengungkapan emisi karbon di ASEAN 5 dengan ukuran dewan komisaris sebagai pemoderasi = The effect of ownership structure on carbon emission disclosure in ASEAN 5 with board size as a moderation. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk memberikan bukti secara empiris pengaruh dari struktur kepemilikan institusional dan manajerial dengan ukuran dewan komisaris sebagai pemoderasi terhadap pengungkapan emisi karbon perusahaan di ASEAN 5. Sumber data yang digunakan dalam penelitian ini adalah perusahaan large capitalization yang tercatat di Bursa Efek masing-masing negara dan telah menerbitkan laporan keberlanjutan maupun laporan tahunan terintegrasi yang mengungkapkan setidaknya satu kebijakan emisi karbon periode 2018—2022, dengan total 175 sampel. Data penelitian ini diolah dengan model analisis regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian yang membuktikan bahwa kepemilikan institusional dan manajerial berpengaruh negatif terhadap pengungkapan emisi karbon. Hasil lainnya ditemukan peran ukuran dewan komisaris mampu memperlemah hubungan negatif kepemilikan institusional dan manajerial. Penelitian ini memberikan implikasi praktis untuk mendorong perusahaan dalam meningkatkan legitimasinya melalui pengungkapan emisi karbon pada laporan keberlanjutan, dengan memperhatikan ukuran dewan komisaris perusahaan.
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This research aims to provide empirical evidence of the effect of institutional and managerial ownership structure on carbon emission disclosure in ASEAN 5 with board size as a moderating variable. The data sources used in this study is large capitalization companies listed on the Stock Exchange respective countries, and have been published a sustainability report and/or an integrated annual report that discloses at least one carbon emission policy for the 2018—2022 period, with a total of 175 samples. The findings reveal that institutional and managerial ownership has a negative impact on carbon emissions disclosure. In relation to moderation, it was found that the size of the board of commissioners does weaken the negative relationship between institutional managerial ownership and carbon emission disclosure. The practical implications of this research can encourage companies in increasing their legitimacy through disclosing carbon emissions in sustainability reports, taking into account the size of the company's board of commissioners.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Rohmah, Faizah Syifa NIM01017220060 faizahsyifa18@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Lina, Lina NIDN0318067603 lina.fe@uph.edu |
Uncontrolled Keywords: | kepemilikan institusional; kepemilikan manajerial; ukuran dewan komisaris; pengungkapan emisi karbon; institutional ownership; managerial ownership; board size; carbon emissions disclosure. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
Depositing User: | FAIZAH SYIFA ROHMAH |
Date Deposited: | 30 Sep 2024 04:08 |
Last Modified: | 30 Sep 2024 04:17 |
URI: | http://repository.uph.edu/id/eprint/65348 |