Bellafitria, Anissa (2022) Analisis Determinan Pengungkapan Emisi Gas Rumah Kaca pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
1. ARTIKEL ILMIAH.pdf Restricted to Repository staff only Download (1MB) |
|
|
Text
2. COVER.pdf Restricted to Registered users only Download (913kB) |
|
|
Text
3. BAB I.pdf Download (282kB) | Preview |
|
|
Text
4. BAB II.pdf Download (414kB) | Preview |
|
|
Text
5. BAB III.pdf Restricted to Registered users only Download (301kB) |
|
|
Text
6. BAB IV.pdf Restricted to Registered users only Download (462kB) |
|
|
Text
7. BAB V.pdf Download (873kB) | Preview |
|
|
Text
8. LAMPIRAN.pdf Restricted to Registered users only Download (1MB) |
Abstract
The global world is increasingly pushing for infrastructure and economic development. Industrial development has a positive and negative impact, on the environment. One of the causes of global climate change is the production of greenhouse gases by industrial activities, causing an extreme increase in temperature. This situation encourages companies to participate in disclosing greenhouse gas (GHG) emissions which plays a role in connecting companies with stakeholders. The purpose of this study is to examine the effect of environmental management systems, environmental performance, board feminism, and the effectiveness of audit committees on the disclosure of greenhouse gas emissions in manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 20162020. This study uses multiple linear regression analysis techniques which show results that environmental performance and directors' feminism affect the disclosure of greenhouse gas emissions, while environmental management systems, board of commissioners’ feminism, independent audit committee, and audit committee meetings do not affect disclosure of greenhouse gas emissions. This research provides an overview to stakeholders regarding the company's ability to manage greenhouse gas emissions as a participatory action to reduce the impact of climate change and can support investors' decision-making. Keywords: greenhouse gas emission disclosure, environmental performance, board feminism, audit committees.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ANISSA BELLAFITRIA |
| Date Deposited: | 19 May 2022 15:02 |
| Last Modified: | 21 Nov 2024 02:55 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8933 |
Actions (login required)
 |
View Item |