PERAN KOMITE MANAJEMEN RISIKO DALAM MENINGKATKAN PENGUNGKAPAN EMISI KARBON DAN IMPLIKASINYA TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN DI BURSA EFEK INDONESIA PERIODE 2018-2023)

RIZKIYANTI, AFNI (2025) PERAN KOMITE MANAJEMEN RISIKO DALAM MENINGKATKAN PENGUNGKAPAN EMISI KARBON DAN IMPLIKASINYA TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN DI BURSA EFEK INDONESIA PERIODE 2018-2023). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

In recent years, issues of environmental interest and transparency have received increasing attention, especially in key industrial sectors. This study is a response to the increasing demand for transparency of carbon emission information among companies. This study is quantitative, focusing on companies on the Indonesia Stock Exchange in the energy, basic materials, industry, non-cyclical consumers, cyclical consumers, pharmaceuticals, and transportation sectors during the period 2018 to 2023. The analysis was conducted using the help of a panel data regression model with STATA software version 17. The purposive sampling technique was used to obtain 422 companies as samples, resulting in 898 observation data. The results of the analysis show that the foreign educational background of the risk management committee has no significant effect on carbon emissions. However, the size of the risk management committee is proven to have a positive effect on carbon emission disclosure. Interestingly, disclosing carbon emissions actually has a negative effect on the company's capital structure.

Item Type:

Thesis (Master)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	ZULFIKAR, RUDI	197205022001121001
Thesis advisor	ISMAWATI, IIS	197309152003122002

Additional Information:

Dalam beberapa tahun terakhir, isu keberlanjutan dan transparansi lingkungan semakin mendapat perhatian, khususnya di sektor-sektor industri utama. Penelitian ini hadir sebagai respon terhadap meningkatnya tuntutan terhadap keterbukaan informasi emisi karbon di kalangan perusahaan. Studi ini bersifat kuantitatif, dengan fokus pada perusahaan di Bursa Efek Indonesia sektor energi, material dasar, industri, consumer non-cyclicals, consumer cyclicals, farmasi, dan transportasi selama periode 2018 hingga 2023. Analisis dilakukan menggunakan model regresi data panel dengan bantuan perangkat lunak STATA versi 17. Teknik purposive sampling digunakan untuk memperoleh 422 perusahaan sebagai sampel, menghasilkan 898 data observasi. Hasil analisis menunjukkan bahwa latar belakang pendidikan luar negeri komite manajemen risiko tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Namun, ukuran komite manajemen risiko terbukti memiliki pengaruh positif terhadap pengungkapan emisi karbon. Menariknya, implikasi dari pengungkapan emisi karbon justru berpengaruh negatif terhadap struktur modal perusahaan.

Uncontrolled Keywords:

Risk Management Committee, Carbon Emission Disclosure, Capital Structure, Firm Size. Komite Manajemen Risiko, Pengungkapan Emisi Karbon, Struktur Modal, Ukuran Perusahaan.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

08 Pascasarjana > 62101-Magister Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

MAGISTER AFNI RIZKIYANTI AFNI

Date Deposited:

26 Sep 2025 06:43

Last Modified:

26 Sep 2025 06:43

URI:

http://eprints.untirta.ac.id/id/eprint/54996

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