Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional, Dan Board Gender Diversity Terhadap Pengungkapan Emisi Karbon

Janatul Nasyalwa; Titik Aryati

doi:10.69693/ijmst.v4i3.11930

Authors

Janatul Nasyalwa Universitas Trisakti
Titik Aryati Universitas Trisakti

DOI:

https://doi.org/10.69693/ijmst.v4i3.11930

Keywords:

Pengungkapan Emisi Karbon, Komisaris Independen, Corporate Governance

Abstract

Perubahan iklim menjadi isu global yang mendorong perusahaan untuk meningkatkan transparansi terkait dampak lingkungan yang ditimbulkan oleh aktivitas operasionalnya. Pengungkapan emisi karbon merupakan salah satu bentuk tanggung jawab perusahaan dalam mendukung praktik bisnis berkelanjutan serta memenuhi kebutuhan informasi para pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis pengaruh komisaris independen, komite audit, kepemilikan institusional, dan board gender diversity terhadap pengungkapan emisi karbon pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Pemilihan sampel dilakukan menggunakan metode purposive sampling sehingga diperoleh 131 observasi penelitian. Analisis data dilakukan menggunakan regresi data panel dengan Random Effect Model. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh positif signifikan terhadap pengungkapan emisi karbon. Komite audit, kepemilikan institusional, dan board gender diversity tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Pengujian simultan menunjukkan bahwa seluruh variabel independen berpengaruh signifikan terhadap pengungkapan emisi karbon. Nilai Adjusted R-Squared sebesar 6,57% menunjukkan bahwa variasi pengungkapan emisi karbon masih banyak dipengaruhi oleh faktor lain di luar model penelitian.

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