eprintid: 79416
rev_number: 10
eprint_status: archive
userid: 12243
dir: disk0/00/07/94/16
datestamp: 2026-10-21 07:32:44
lastmod: 2026-10-21 07:32:44
status_changed: 2026-10-21 07:32:44
type: thesis
metadata_visibility: show
contact_email: muchti.nurhidaya@uin-suka.ac.id
creators_name: Devi Valentina Wijayanti, NIM.: 22108040029
title: PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN EMISI KARBON
ispublished: pub
subjects: 332
divisions: ak_syar
full_text_status: restricted
keywords: kepemilikan institusional; komisaris independen; komite audit; kinerja keuangan, pengungkapan emisi
note: Prof. Dr. Misnen Adriansyah, S.E., M.Si., Ak., CA., ACPA.
abstract: This 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.
date: 2026-08-19
date_type: published
pages: 135
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Devi Valentina Wijayanti, NIM.: 22108040029  (2026) PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN EMISI KARBON.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/79416/1/22108040029_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/79416/2/22108040029_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf