PENGARUH MEDIA EXPOSURE, GROWTH OPPORTUNITY DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR ENERGI

Ketut Dhea Andriani; Desak Nyoman Sri Werastuti; I Made Dwita Atmaja

doi:10.31539/w9kr2y64

Authors

Ketut Dhea Andriani Universitas Pendidikan Ganesha
Desak Nyoman Sri Werastuti Universitas Pendidikan Ganesha
I Made Dwita Atmaja Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.31539/w9kr2y64

Keywords:

Media Exposure, Growth Opportunity, Good Corporate Governance, Pengungkapan Emisi Karbon.

Abstract

Perubahan iklim menjadi isu global akibat meningkatnya emisi karbon, dengan sektor energi sebagai kontributor utama emisi gas rumah kaca di Indonesia. Meskipun berbagai kebijakan telah diterapkan, pengungkapan emisi karbon perusahaan masih bersifat sukarela sehingga tingkat transparansi lingkungan bervariasi. Penelitian ini bertujuan menganalisis pengaruh media exposure, growth opportunity, dan Good Corporate Governance terhadap pengungkapan emisi karbon pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan 156 observasi yang dipilih melalui purposive sampling. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa media exposure dan Good Corporate Governance berpengaruh positif signifikan terhadap pengungkapan emisi karbon, sedangkan growth opportunity berpengaruh negatif signifikan.

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