PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PENGUNGKAPAN EMISI KARBON DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021)

Salsabila, Mutiara Aurellia (2023) PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PENGUNGKAPAN EMISI KARBON DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021). Undergraduate thesis, Universitas Muhammadiyah Malang.

[thumbnail of PENDAHULUAN.pdf]
Preview
Text
PENDAHULUAN.pdf

Download (1MB) | Preview
[thumbnail of BAB I.pdf]
Preview
Text
BAB I.pdf

Download (607kB) | Preview
[thumbnail of BAB II.pdf]
Preview
Text
BAB II.pdf

Download (770kB) | Preview
[thumbnail of BAB III.pdf]
Preview
Text
BAB III.pdf

Download (740kB) | Preview
[thumbnail of BAB IV.pdf] Text
BAB IV.pdf
Restricted to Registered users only

Download (1MB) | Request a copy
[thumbnail of BAB V.pdf] Text
BAB V.pdf
Restricted to Registered users only

Download (473kB) | Request a copy
[thumbnail of LAMPIRAN.pdf] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (1MB) | Request a copy

Abstract

This study aims to empirically test and analyze the influence of leverage and firm size on carbon emissions disclosure with environmental performance as a moderating variable. The population in this research is 21 manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) in 2022. The sample size was determined using purposive sampling. Hypothesis testing uses SPSS tools with multiple linear regression data analysis techniques and moderated regression analysis (MRA). The research results show that leverage has no effect on carbon emissions disclosure. Firm size influences disclosure of carbon emissions. Environmental performance cannot moderate the influence of leverage and firm size on carbon emissions disclosure.

Item Type: Thesis (Undergraduate)
Student ID: 201910170311134
Keywords: firm size, environmental perfomance, leverage, moderated, carbon emission disclosure.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: 201910170311134 mutiaraaurelliasalsabila
Date Deposited: 29 Nov 2023 01:50
Last Modified: 29 Nov 2023 01:50
URI: https://eprints.umm.ac.id/id/eprint/1481

Actions (login required)

View Item
View Item