Pengaruh Industry Type, Leverage, Profitability, Environmental Performance, Ceo Gender, Dan Media Exposure Terhadap Carbon Emission Disclosure (Studi Pada Perusahaan Indeks Esg Leaders Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2020-2023)
Abstract
Penelitian sebelumnya dengan hasil yang beragam mengenai tingkat pengungkapan di antara perusahaan-perusahaan
yang termasuk dalam ESG Leaders Index, serta komponen pengungkapan karbon, menyoroti perlunya analisis
terperinci untuk meningkatkan kualitas pelaporan keberlanjutan di Indonesia. Penelitian ini mengkaji dampak jenis
industri, tingkat utang, profitabilitas, kinerja lingkungan, jenis kelamin CEO, dan paparan media terhadap
pengungkapan karbon perusahaan yang terus-menerus terdaftar dalam IDX ESG Leaders pada rentang waktu 2020
hingga 2023 menjadi fokus penelitian ini. Analisis data dilakukan dengan pendekatan kuantitatif menggunakan
informasi dari laporan tahunan dan keberlanjutan. Sebanyak 14 perusahaan dipilih sebagai sampel penelitian dari
total 56 pengamatan yang tersedia. Hasil analisis menunjukkan bahwa paparan media memiliki efek positif pada
pengungkapan karbon. Namun, tidak ada efek signifikan pada variabel seperti jenis industri, leverage, profitabilitas,
kinerja lingkungan, dan jenis kelamin CEO. Studi ini melengkapi literatur keberlanjutan dan memberikan wawasan
baru tentang peran faktor eksternal dalam meningkatkan pengungkapan karbon. Hasilnya menunjukkan bahwa
pengaruh media lebih besar daripada faktor internal dalam perusahaan. Penelitian selanjutnya disarankan untuk
memperluas cakupan variabel dan periode pengamatan untuk memperdalam pemahaman tentang pengungkapan
karbon.
Kata Kunci: Carbon Emission Disclosure, CEO Gender, Industry Type, Leverage, Media Exposure
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