PENGARUH PROFITABILITAS, LEVERAGE DAN GENDER DIVERSITY TERHADAP PENGUNGKAPAN EMISI KARBON

Jurnal Akunida

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Field Value
 
Title PENGARUH PROFITABILITAS, LEVERAGE DAN GENDER DIVERSITY TERHADAP PENGUNGKAPAN EMISI KARBON
 
Creator Herinda, Farica
Masripah, Masripah
Wijayanti, A
 
Description The study aims to look at the influence of profitability, leverage and gender diversity on carbon emissions disclosure. In this study, the samples used were samples from mining and agricultural companies listed on the Indonesia Stock Exchange in the period 2017 to 2019. Profitability is measured by Returns on Asset, leverage is measured by Debt to Asset and gender diversity is measured by Blau heterogeneity index. Carbon emissions disclosure is measured using an emissions disclosure checklist containing 18 items related to carbon emissions related to climate change, greenhouse gas emissions, greenhouse gas emission reduction plans, greenhouse gas emission intensity, and corporate governance. The analysis method used in this study is descriptive analysis and hypothesis test of multiple linear regression analysis with the help of STATA software version 16.0. All hypotheses in this study were rejected with the results of the study showing that profitability has a significant negative effect on the disclosure of carbon emissions. Leverage and gender diversity have no effect on the disclosure of carbon emissions.
 
Publisher Universitas Djuanda Bogor
 
Date 2021-12-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unida.ac.id/JAKD/article/view/4528
 
Source JURNAL AKUNIDA; Vol. 7 No. 2 (2021): December; 139-150
2550-0708
2442-3033
10.30997/jakd.v7i2
 
Language eng
 
Relation https://ojs.unida.ac.id/JAKD/article/view/4528/2746
 
Rights Copyright (c) 2021 JURNAL AKUNIDA
http://creativecommons.org/licenses/by-sa/4.0
 

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