PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP CARBON EMISSION DISCLOSURE DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERATING - Sri Wahyuni Zanra; Amries R. Tanjung; Alfiati Silfi (Bilancia : Jurnal Ilmiah Akuntansi, 2020)
This study aims to determine the effect of Good Corporate Governance (institutional ownership, board size, the proportion of independent commissioners, gender diversity), company size, leverage and profitability on Carbon Emission Disclosure with environmental performance as a moderating variable. The population in this study was non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The sampling technique was done by using a purposive sampling method that produced 25 companies with a total of 150 observations. The data analysis method used was multiple linear regression analysis with the help of the Statistical Package for Social Science (SPSS) program.The results showed that institutional ownership, size of the board of commissioners, the proportion of independent commissioners, gender diversity company size, and profitability had a positive effect on Carbon Emission Disclosure. Meanwhile the leverage variable had a negative effect on Carbon emission Disclosure. Furthermore, Environmental performance could moderate the relationship of institutional ownership, the size of the board of commissioners, the proportion of independent board of commissioners, gender diversity, leverage and profitability of carbon emission disclosure where environmental performance acted as a pure moderator. Environmental performance could also moderate the relationship of and company size to carbon emission disclosure where environmental performance acted as quasi moderation. Penelitian ini bertujuan untuk mengetahui pengaruh Mekanisme Good Corporate Governance (kepemilikan institusional, ukuran dewan komisaris, proporsi dewan komisaris independen, keragaman gender), ukuran perusahaan, Leverage dan profitabilitas terhadap Carbon Emission Disclosure dengan kinerja lingkungan sebagai variabel moderating. Populasi dalam penelitian ini adalah perusahaan non-keuangan yang terdaftar pada Bursa Efek Indonesia (BEI) periode Tahun 2013-2017. Teknik pengambilan sampel menggunakan metode purposive sampling yang menghasilkan 25 perusahaan dengan total observasi sebanyak 150. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program Software Statistical Package for Social Science (SPSS). Hasil penelitian menunjukkan bahwa kepemilikan institusional, ukuran dewan komisaris, proporsi dewan komisaris independen, keragaman gender, ukuran perusahaan, dan profitabilitas berpengaruh positif terhadap Carbon emission Disclosure. Sementara variabel leverage berpengaruh negatif terhadap Carbon emission Disclosure. Kinerja lingkungan dapat memoderasi hubungan kepemilikan institusional, ukuran dewan komisaris, proporsi dewan komisaris independen keragaman gender, leverage dan profitabilitas terhadap carbon emission disclosure dimana kinerja lingkungan bertindak sebagai moderator murni (pure moderasi). Kinerja lingkungan juga dapat memoderasi hubungan ukuran perusahaan terhadap carbon emission disclosure dimana kinerja lingkungan bertindak sebagai moderator semu (quasi moderasi).