| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.author | WIDYASTUTI, DHINDA HAYYUNI HANIFA | |
| dc.date.accessioned | 2019-11-01T02:22:28Z | |
| dc.date.available | 2019-11-01T02:22:28Z | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/30241 | |
| dc.description | This study aims to provide empirically effect of board gender diversity, managerial compensation, and institutional ownership structures on carbon emission disclosure in companies listed on the IDX in 2017. This research uses secondary data of annual repots and company sustainability reports. The object of research is company that are registered and publishes annual report on IDX in 2016 and 2017. The companies are in the manufacturing sector, mining sector, and infrastruktur utilities & transportastion sector. The sample obtained by using purposive sampling technique with total sample was 79 companies. This study uses Ordinary Least Square (OLS) methods using the EViews7 data analysis tool. The result showed that board gender diversity had no effect on carbon emission disclosure. Managerial compensation has a positive effect on carbon emission disclosure. Institutional ownership structure has no effect on carbon emission disclosure | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh board gender diversity, kompensasi manajerial, dan struktur kepemilikan institusional terhadap carbon emission disclosure pada perusahaan yang terdaftar di BEI tahun 2017. Penelitian menggunakan data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan. Objek penelitian adalah perusahaan yang terdaftar dan menerbitkan laporan tahunan di BEI pada tahun 2016 dan tahun 2017. Perusahaan yang diteliti adalah perusahaan pada sektor manufaktur, sektor pertambangan, dan sektor infrastruktur utilitas & transportasi. Sampel diperoleh dengan menggunakan teknik purposive sampling dengan total sampel penelitian sejumlah 79 perushaan. Penelitian ini menggunakan metode Ordinary Least Square (OLS) dengan menggunakan alat analisis data EViews7. Hasil penelitian menunjukkan bahwa board gender diversity tidak berpengaruh terhadap carbon emission disclosure. Kompensasi manajerial berpengaruh positif terhadap carbon emission disclosure. Struktur kepemilikan Institusional tidak berpengaruh terhadap carbon emission disclosure. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | CARBON EMISSION DISCLOSURE | en_US |
| dc.subject | BOARD GENDER DIVERSITY | en_US |
| dc.subject | KOMPENSASI MANAJERIAL | en_US |
| dc.subject | STRUKTUR KEPEMILIKAN INSTITUSIONAL | en_US |
| dc.subject | CARBON EMISSION DISCLOSURE | en_US |
| dc.subject | BOARD GENDER DIVERSITY | en_US |
| dc.subject | MANAGERIAL COMPENSATION | en_US |
| dc.subject | INSTITUTIONAL OWNERSHIP STRUCTURE | en_US |
| dc.title | PENGARUH BOARD GENDER DIVERSITY, KOMPENSASI MANAJERIAL, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP CARBON EMISSION DISCLOSURE DI INDONESIA (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2017) | en_US |
| dc.type | Thesis | en_US |
