Pengaruh Kinerja Lingkungan Terhadap Carbon Emission Disclosure dengan Dewan Komisaris Independen sebagai Variabel Moderasi

The Effect of Environmental Performance on Carbon Emission Disclosure with an Independent Board of Commissioners as a Moderating Variable

Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan terhadap carbon emission disclosure dengan dewan komisaris independen sebagai variabel moderasi. Pengukuran kinerja lingkungan menggunakan peringkat PROPER, carbon emission disclosure menggunakan Carbon Disclosure Project (CDP), sedangkan dewan komisaris independen diukur dengan proporsi dewan komisaris independen. Populasi dalam penelitian ini merupakan perusahaan yang termasuk dalam sektor non keuangan tahun 2016-2018. Pemilihan sampel menggunakan metode purposive sampling yang menghasilkan 28 perusahaan. Teknik analisis menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kinerja lingkungan berpengaruh positif terhadap carbon emission disclosure, sedangkan dewan komisaris independen tidak mampu memoderasi pengaruh kinerja lingkungan terhadap carbon emission disclosure.

Kata Kunci: Dewan Komisaris Independen, Kinerja Lingkungan, Pengungkapan Emisi Karbon.

This study aims to examine the effect of environmental performance on carbon emission disclosure with an independent board of commissioners as a moderating variable. Environmental performance measurement uses the PROPER rating, the disclosure of carbon emissions using the Carbon Disclosure Project (CDP), while the independent board of commissioners using the proportion independent board of commissioners. The population in this study are companies include in the non financial sector in 2016-2018. The sample selection uses a purposive sampling method that produces 28 companies. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that environmental performance had a positive effect on carbon emissions disclosure, while the independent board of commissioners was unable to moderate the influence of environmental performance on carbon emissions disclosure.

Keywords: Carbon Emission Disclosure, Environmental Performance, Independent Board Of Commissioners.