INDARTI, WANTI (2025) PERAN KARAKTERISTIK DIREKSI UNTUK MENINGKATKAN PENGUNGKAPAN EMISI KARBON SERTA IMPLIKASINYA TERHADAP NILAI PERUSAHAAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of board characteristics on carbon emission disclosure and its implications for firm value. The board characteristics in this study are proxied by board tenure, education, and age. The research population includes energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The sampling technique used is purposive sampling, resulting in 41 companies with a total of 124 observations. This study employs a quantitative approach using secondary data obtained from the IDX. Data analysis is conducted using multiple linear regression with a panel data approach through EViews 12, and the selected regression model is the Random Effect Model (REM). The results indicate that board tenure has no significant effect on carbon emission disclosure, board education has a significant positive effect on carbon emission disclosure, and board age has no significant effect on carbon emission disclosure. Furthermore, carbon emission disclosure has no significant effect on firm value. These findings suggest that board education plays an important role in enhancing the awareness and capability of directors to improve carbon emission disclosure.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh karakteristik direksi terhadap pengungkapan emisi karbon serta implikasinya terhadap nilai perusahaan. Karakteristik direksi dalam penelitian ini diproksikan melalui masa jabatan, pendidikan, dan usia. Populasi penelitian mencakup perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Teknik pengambilan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh sebanyak 41 perusahaan dengan total 124 observasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari BEI. Analisis dilakukan menggunakan regresi linear berganda dengan pendekatan data panel menggunakan EViews 12, dan model regresi data panel yang terpilih Random Effect Model (REM). Hasil penelitian menunjukkan bahwa masa jabatan direksi tidak berpengaruh signifikan terhadap pengungkapan emisi karbon, pendidikan direksi berpengaruh positif signifikan terhadap pengungkapan emisi karbon, dan usia direksi tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Selain itu, pengungkapan emisi karbon tidak berpengaruh signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa pendidikan direksi memiliki peran penting dalam meningkatkan kesadaran dan kemampuan direksi untuk mendorong pengungkapan emisi karbon. | |||||||||
| Uncontrolled Keywords: | Pengungkapan Emisi Karbon, Nilai Perusahaan, Masa Jabatan Direksi, Pendidikan Direksi, Usia Direksi Carbon Emission Disclosure, Firm Value, Board Tenure, Board Education, Board Age | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Indarti Wanti | |||||||||
| Date Deposited: | 06 Jan 2026 02:56 | |||||||||
| Last Modified: | 06 Jan 2026 02:56 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/56875 |
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