Pengaruh Tekanan Stakeholder, Profitabilitas, dan Ukuran Perusahaan Terhadap Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Tahun 2016 - 2020

Loviana, Siska and ., Dr. Iwan Setiadi, SE, M.Si (2022) Pengaruh Tekanan Stakeholder, Profitabilitas, dan Ukuran Perusahaan Terhadap Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Tahun 2016 - 2020. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

Siska Loviana, Pengaruh Tekanan Stakeholder, Profitabilitas, dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon Pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2016-2020 di bawah bimbingan Iwan Setiadi.
Tujuan penelitian ini untuk membuktikan pengaruh tekanan stakeholder, profitabilitas, dan ukuran perusahaan terhadap pengungkapan emisi karbon secara parsial dan simultan pada perusahaan sektor industri dasar kimia yang terdaftar di BEI tahun 2016-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Terdapat 25 perusahaan yang memenuhi kriteria sampel pada penelitian ini. Data dalam penelitian ini diolah menggunakan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa tekanan stakeholder berpengaruh negatif, profitabilitas tidak berpengaruh, dan ukuran perusahaan berpengaruh positif terhadap pengungkapan emisi karbon.

Kata Kunci: Pengungkapan Emisi Karbon, Profitabilitas, Tekanan Stakeholder, Ukuran Perusahaan.

Siska Loviana. The Influence of Stakeholder Pressure, Profitability, and Firm Size on Carbon Emission Disclosure in Chemical and Basic Industry Sector Companies Listed on the IDX in 2016-2020 under the guidance of Iwan Setiadi.
The purpose of this study is to prove the effect of stakeholder pressure, profitability, and firm size on carbon emission disclosure partially and simultaneously in Basic and Chemical Industry Sector Companies Listed on the IDX in 2016-2020. The sampling technique used in this research is purposive sampling. There are 25 companies that meet the sample criteria in this study. The data in this study were processed using SPSS version 25. The results of this study indicate that stakeholder pressure has a negative effect, profitability has no effect, and firm size has a positive effecton carbon emission disclosure.

Keywords: Carbon Emission Disclosure, Firm Size, Profitability, Stakeholder Pressure

Item Type: Other
Subjects: N Fine Arts > NK Decorative arts Applied arts Decoration and ornament
N Fine Arts > NX Arts in general
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Khalifafachri Albi
Date Deposited: 19 Feb 2025 01:18
Last Modified: 19 Feb 2025 01:18
URI: http://repository.itb-ad.ac.id/id/eprint/264

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