PENGARUH POLLUTING SECTOR DAN STAKEHOLDERS TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA

Viona - Putri, Carmel - Meiden

Abstract


Isu lingkungan yang menjadi pusat perhatian dunia adalah terkait emisi Gas Rumah Kaca (GRK) yang dihasilkan oleh berbagai industri. Menurut International Energy Agency, GRK yang dihasilkan oleh sektor energi global selama tahun 2022 mencapai angka tertinggi sepanjang sejarah, yaitu sekitar 36,8 gigaton GRK. Penelitian ini bertujuan untuk mengetahui factor-faktor yang mempengaruhi pengungkapan emisi gas rumah kaca. Penelitian ini mengeksplorasi perubahan dalam tingkat pengungkapan emisi GHG selama periode tiga tahun, memberikan gambaran dinamika pelaporan keberlanjutan perusahaan. Teori yang mendasari penelitian ini adalah teori stakeholder dan legitimacy. Untuk konsep yang digunakan berupa kinerja non-keuangan berupa pengungkapan emisi karbon sesuai GRI 305, polluting sector, independent board director, media, dan pemegang saham (ownership concentration). Pengambilan sampel menggunakan non-probability sampling menghasilkan 36 data yang terdiri dari 12 perusahaan selama tahun 2020-2022. Metode pengujian menggunakan uji regresi linear berganda dengan software SPSS 26. Hasil penelitian menunjukkan bahwa polluting sector dan pemegang saham berpengaruh signifikan terhadap pengungkapan emisi GRK perusahaan. Sedangkan independent board director dan media tidak berpengaruh terhadap pengungkapan emisi GRK perusahaan.

Keywords


polluting sector, independent board director, media, pemegang saham, pengungkapan emisi

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DOI: http://dx.doi.org/10.53712/jmm.v9i1.2299

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