PENGARUH KINERJA LINGKUNGAN, PERTUMBUHAN LABA, DAN KOMITE AUDIT TERHADAP EMISSION CARBON DISCLOSURE DENGAN VARIABEL MODERASI DEWAN KOMISARIS INDEPENDEN

(PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2019-2022)

Abstrak

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kinerja lingkungan, pertumbuhan laba, dan komite audit terhadap emission carbon disclosure dengan variabel moderasi dewan komisaris indepeden pada perusahaan sektor manufaktur periode 2019-2022. Peneliti menggunakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia berjumlah 15 perusahaan yang selalu listing selama 4 tahun berturut-turut. Sampel dipilih dengan menggunakan purposive sampling dan diperoleh 60 objek penelitian. Hasil penelitian kinerja lingkungan, dan pertumbuhan laba berpengaruh terhadap emission carbon disclosure, sedangkan komite audit tidak berpengaruh terhadap emission carbon disclosure. Dewan komisaris independen dapat memoderasi kinerja lingkungan, pertumbuhan laba, dan komite audite terhadap emission carbon disclosure.

The purpose of this study was to determine the effect of environmental performance, growth earnings, audite committee, on emission carbon disclosure with board of independent comissioners as moderating. Researchers use quantitative research. The population in this study were all companies in manufactur sector listed on the Indonesia Stock Exchange totaling 15 companies which were always listed for 4 consecutive years. The sample was selected using purposive sampling and obtained 60 research objects. The results of the study environmental performance, and growth earnings have an effect on emission carbon disclosure, while audite committee have no effect on emission carbon disclosure. Board of commisioners as moderating is able to strengthen the effect influence of the environmental performance, and growth earnings and audite committee on the emission carbon disclosure.