Please use this identifier to cite or link to this item: http://repository.uma.ac.id/handle/123456789/18313
Title: Pengaruh Kinerja Lingkungan, Tipe Industri, dan Profitabilitas terhadap Carbon Emissions Disclosure pada Perusahaan Sektor Non Keuangan yang Tercatat di Bursa Efek Indonesia Periode 2017 – 2019
Other Titles: The Effect of Environmental Performance, Type of Industry, and Profitability on Carbon Emissions Disclosure in Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the 2017 – 2019 Period
Authors: Sapitri, Lia
Keywords: kinerja lingkungan
tipe industri
profitabilitas
carbon emissions disclosure
environmental performance
type of industry
profitability
carbon emissions disclosure
Issue Date: 5-Sep-2022
Publisher: Universitas Medan Area
Series/Report no.: NPM;188330024
Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh kinerja lingkungan, tipe industri dan profitabilitas terhadap carbon emissions disclosure pada perusahaan sektor non keuangan yang tercatat di Bursa Efek Indonesia periode 2017- 2019. Metode yang digunakan adalah metode non probability sampling dengan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 48 perusahaan dengan pengamatan selama 3 tahun. Analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi logistik menggunakan software SPSS versi 24. Hasil penelitian ini menunjukkan kinerja lingkungan (X1) berpengaruh positif dan signifikan terhadap carbon emissions disclosure, tipe industri (X2) tidak berpengaruh secara signifikan terhadap carbon emissions disclosure serta profitabilitas (X3) tidak berpengaruh secara signifikan terhadap carbon emissions disclosure. This study aims to determine the effect of environmental performance, type of industry and profitability on carbon emissions disclosure in non-financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The method used is a non-probability sampling method with purposive sampling technique. The sample used in this study were 48 companies with 3 years of observation. The data analysis used is descriptive statistical analysis and logistic regression analysis using SPSS version 24 software. The results of this study indicate that environmental performance (X1) has a positive and significant effect on carbon emission disclosure, type of industry (X2) has no significant effect on carbon emissions disclosure and profitability (X3) has no significant effect on carbon emissions disclosure.
Description: 62 Halaman
URI: http://repository.uma.ac.id/handle/123456789/18313
Appears in Collections:SP - Accountancy

Files in This Item:
File Description SizeFormat 
188330024 - Lia Sapitri - Fulltext.pdfCover, Abstract, Chapter I, II, III, V, Bibliography1.28 MBAdobe PDFView/Open
188330024 - Lia Sapitri - Chapter IV.pdf
  Restricted Access
Chapter IV318.3 kBAdobe PDFView/Open Request a copy


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.