DETERMINAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN EMISI KARBON MELALUI GENDER DIVERSITY
Abstract
Tujuan penelitian ini yaitu untuk menguji pengaruh: 1) tipe industri terhadap pengungkapan emisi karbon; 2) gender diversity terhadap pengungkapan emisi karbon; 3) tipe industri terhadap gender diversity; 4) tipe industri terhadap pengungkapan emisi karbon melalui gender diversity. Penelitian ini merupakan pengembangan dari penelitian sebelumnya dengan perbedaan penggunaan variabel gender diversity yang diduga dapat memoderasi pengaruh tipe industry terhadap pengungkapan emisi karbon. Populasi dalam penelitian ini adalah perusahaan go public non keuangan yang menerbitkan sustainability report periode 2020 – 2022. Pengambilan sampel menggunakan teknik purposive sampling dan diperoleh 309 observasi. Metode analisis data menggunakan analisis regresi berganda. Hasil penelitian diperoleh bahwa tipe industri dan gender diversity berpengaruh positif terhadap pengungkapan emisi karbon, serta tipe industri berpengaruh terhadap gender diversity. Namun, tipe industri tidak berpengaruh terhadap pengungkapan emisi karbon melalui gender diversity. Hasil penelitian ini menunjukkan bahwa pengungkapan emisi karbon adanya keberagaman gender dalam perusahaan dapat mengindikasikan perusahaan berfokus pada keberlanjutan dan memberikan sinyal positif yang mempengaruhi keputusan investasi.
ABSTRACT
This study aims to examine the effect of 1) industry type on carbon emission disclosure, 2) gender diversity on carbon emission disclosure, 3) industry type on gender diversity, and 4) industry type on carbon emission disclosure through gender diversity. This study is a development of previous studies with the difference in the use of gender diversity variables, which are thought to moderate the effect of industry type on carbon emission disclosure. The population in this study were non-financial public companies that published sustainability reports for the period 2020 - 2022. Sampling used a purposive sampling technique and obtained 309 observations. The data analysis method used multiple regression analysis. The study results showed that industry type and gender diversity had a positive effect on carbon emission disclosure, and industry type had an effect on gender diversity. However, industry type did not affect carbon emission disclosure through gender diversity. The results of this study indicate that carbon emission disclosure with gender diversity in the company can indicate that the company is focused on sustainability and provides a positive signal that influences investment decisions.
Keywords
References
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DOI: 10.34204/jiafe.v10i2.10376
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