Pengaruh Green Investment, Kinerja Lingkungan, dan Media Exposure Terhadap Pengungkapan Emisi Karbon

(Studi Kasus Pada Perusahaan Sektor Energi Dan Sektor Bahan Baku Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022)

  • Ni Kadek Larashati Panditha Dewi Universitas Hindu Indonesia
  • I Putu Deddy Samtika Putra Universitas Hindu Indonesia
  • Ni Ketut Muliati Universitas Hindu Indonesia
Keywords: Green Investment, Carbon Emissions Disclosure

Abstract

This study aims to examine the effect of Green Investment, Environmental Performance, and Media Exposure towards Carbon Emissions Disclosure. This research was conducted on companies in the energy sector and basic materials sector which are listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample in this study was determined by the purposive sampling method, where there were 52 samples in this study. The data analysis technique used is Multiple Linear Regression Analysis using SPSS 24 software. The results of this study indicate that (1) Green Investment has a positive and significant effect towards Carbon Emissions Disclosure. (2) Environmental Performance has a positive and significant effect towards Carbon Emissions Disclosure. (3) Media Exposure has a positive and significant effect towards Carbon Emissions Disclosure.

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Published
2024-04-30
How to Cite
Dewi, N. K. L. P., Putra, I. P. D. S., & Muliati, N. K. (2024). Pengaruh Green Investment, Kinerja Lingkungan, dan Media Exposure Terhadap Pengungkapan Emisi Karbon: (Studi Kasus Pada Perusahaan Sektor Energi Dan Sektor Bahan Baku Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022). Hita Akuntansi Dan Keuangan, 5(2), 168-182. https://doi.org/10.32795/hak.v5i2.4516

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