Pengaruh Gender Diversity, Kinerja Lingkungan, dan Green Investment terhadap Pengungkapan Emisi Karbon dengan Media Exposure sebagai Variabel Moderasi
DOI:
https://doi.org/10.20527/jwm.v14i1.489Kata Kunci:
gender diversity, kinerja lingkungan, green investment, pengungkapan emisi karbon, media exposureAbstrak
Timbulnya fenomena lingkungan seperti pemanasan global yang salah satu pemicunya dari aktivitas industri, menumbuhkan kesadaran serta dorongan pemangku kepentingan kepada manajemen perusahaan untuk turut serta menjaga kelestarian lingkungan melalui berbagai strategi proaktif seperti pengungkapan emisi karbon. Dalam mengungkapkan informasi yang sensitif seperti emisi karbon, terdapat berbagai faktor yang mempengaruhi komprehensifitas pengungkapan emisi karbon. Penelitian ini bertujuan untuk meninjau pengaruh aspek eksternalitas dan internalitas perusahaan, yaitu gender diversity, kinerja lingkungan, dan green investment terhadap pengungkapan emisi karbon. Penelitian ini juga bertujuan untuk membuktikan peran moderasi dari media exposure pada hubungan gender diversity, kinerja lingkungan, dan green investment terhadap pengungkapan emisi karbon. Populasi perusahaan yang digunakan dalam penelitian ialah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Adapun sampel penelitian dirumuskan melalui purposive sampling method, sehingga didapatkan sejumlah 192 sampel. Untuk merumuskan hasil penelitian, maka digunakan Moderated Regression Analysis (MRA) sebagai teknik analisis penelitian. Hasil uji hipotesis menunjukkan bahwa gender diversity, kinerja lingkungan, dan green investment memiliki pengaruh yang signifikan terhadap pengungkapan emisi karbon. Hasil uji hipotesis juga menunjukkan bahwa media exposure tidak mampu memoderasi hubungan gender diversity dan kinerja lingkungan terhadap pengungkapan emisi karbon. namun, pada hubungan green investment terhadap pengungkapan emisi karbon terdapat peran moderasi dari media exposure. Hasil penelitian ini berkontribusi dalam memperkaya literatur mengenai faktor-faktor pendorong transparansi lingkungan serta peran media exposure dalam membentuk respons perusahaan terhadap isu keberlanjutan khususnya dalam pengungkapan emisi karbon.
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