%0 Thesis
%9 Skripsi
%A RISTYANA SUHESTI, NIM. 16840060
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2022
%F digilib:49847
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Carbon Emission Disclosure (CED), PROPER, profitability, leverage,  board of directors, board of commissioners
%P 161
%T CARBON EMISSION DISCLOSURES: SEBAGAI IMPLEMENTASI DARI  SHARI’AH ENTERPRISE THEORY PADA PERUSAHAAN YANG  TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI)
%U https://digilib.uin-suka.ac.id/id/eprint/49847/
%X This study aims to obtain empirical evidence about the effect of PROPER  ratings, profitability, leverage, board of directors, and board of commissioners on  the disclosure of corporate carbon emissions in Indonesia as well as the  implementation of shariah enterprise theory on the disclosure of corporate carbon  emissions. Disclosure of carbon emissions is measured using the Carbon  Disclosure Project (CDP).   The population of this study are companies listed on the Indonesian Sharia  Stock Index (ISSI) from 2014 to 2019. The research sample was determined by the  purposive sampling method so that 114 samples were obtained. The data used is  secondary data obtained from www.idx.co.id and www.idnfinancial.com. The data  analysis method used in this research is panel data regression using the Eviews 11  analysis tool. The results of this study indicate that the PROPER rating and the  board of commissioners have a positive effect on the disclosure of carbon  emissions, profitability and leverage have a negative effect on the disclosure of  carbon emissions, while the board of directors has no effect on the disclosure of  carbon emissions.
%Z YAYU PUTRI SENJANI, SE., M.Sc. ACPA.