Nailil Choiri Fidda Royni, NIM.: 21108040065 (2025) PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN EMISI KARBON DIMODERASI DENGAN KOMISARIS INDEPENDEN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.
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Text (PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN EMISI KARBON DIMODERASI DENGAN KOMISARIS INDEPENDEN)
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Text (PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN EMISI KARBON DIMODERASI DENGAN KOMISARIS INDEPENDEN)
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Abstract
The research objective is to analyze the effect of ownership structure on disclosure of carbon emissions moderated by independent commissioners in manufacturing companies on the IDX in 2021-2023. This type of quantitative research is secondary data with purposive sampling method and 204 sample panel data, processed using Eviews12. The results showed that institutional ownership, managerial ownership, foreign ownership, and concentrated ownership had an effect but were not significant to the disclosure of carbon emissions. The moderation test results show that independent commissioners can increase the influence of managerial ownership on carbon emission disclosure. Independent commissioners reduce the influence of institutional ownership and foreign ownership on the disclosure of carbon emissions. Independent commissioners increase the influence of concentrated ownership but are not significant to the disclosure of carbon emissions
Item Type: | Thesis (Skripsi) |
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Additional Information / Supervisor: | M. Arsyadi Ridha, S.E., M.Sc., AK., CA., ACPA |
Uncontrolled Keywords: | Struktur Kepemilikan, Pengungkapan Emisi Karbon, Komisaris Independen |
Subjects: | 600 Sains Terapan > 650 Business/Bisnis > 657.42 Akuntansi |
Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
Depositing User: | Muh Khabib, SIP. |
Date Deposited: | 04 Feb 2025 14:22 |
Last Modified: | 04 Feb 2025 14:22 |
URI: | http://digilib.uin-suka.ac.id/id/eprint/69782 |
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