PENGARUH PROFITABILITAS, KINERJA LINGKUNGAN, DAN CLIMATE GOVERNANCE TERHADAP PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR ENERGI

Nur Nafi’ah, NIM.: 21108040050 (2025) PENGARUH PROFITABILITAS, KINERJA LINGKUNGAN, DAN CLIMATE GOVERNANCE TERHADAP PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR ENERGI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The study aims to determine the effect of profitability, environmental performance, environmental committee, and environmental management system on carbon emission disclosure. The data used in this study are secondary data from energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 – 2023. The sample of this study was 58 companies. This study includes quantitative research using the panel data regression method with Eviews 12. The results findings that environmental performance, environmental committee, and environmental management system had a positive and significant effect on carbon emission disclosure. Meanwhile, profitability has no effect on carbon emission disclosure. This study contributes to the literature of carbon emission disclosure in Indonesia by combining financial, environmental, and climate governance aspects

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