Institutional Repository UIN Sunan Kalijaga YogyakartaPENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN EMISI KARBONNIM.: 22108040029Devi Valentina WijayantiauthorThis study aims to determine the effects of institutional ownership, independent commissioners, audit committees, and financial performance on carbon emissions disclosure. This is a quantitative study that uses secondary data collected through purposive sampling. The research data were obtained from annual reports and sustainability reports of basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research sample consisted of 59 companies, analyzed using panel data regression with the aid of the Eviews 13 software. The results findings that liquidity has a significant positive effect on carbon emissions disclosure. Meanwhile, institutional ownership and profitability had a negative and significant effect on carbon emissions disclosure. On the other hand, independent commissioners and audit committees had no effect on carbon emission disclosure.332 Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan2026-08-19UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAMThesis

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