THE IMPACT OF ENVIRONMENTAL PERFORMANCE AND INSTITUTIONAL OWNERSHIP ON CARBON EMISSIONS DISCLOSURE

Minarko, Maria Putri Bintang (2024) THE IMPACT OF ENVIRONMENTAL PERFORMANCE AND INSTITUTIONAL OWNERSHIP ON CARBON EMISSIONS DISCLOSURE. S1 thesis, UNIVERSITAS ATMA JAYA YOGYAKARTA.

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Abstract

This research aims to prove whether or not there is an effect of environmental performance and institutional ownership on carbon emissions disclosure. The type of data used is secondary archives in the form of annual report data and sustainability reports as well as reports on ministerial decisions regarding environmental performance assessments in all company sectors for the 2016-2022 period. The report was obtained from each company's website, the official website of the Indonesian Stock Exchange, and the website of the Minister of Environment and Forestry of the Republic of Indonesia. The proxies used to measure environmental performance are the PROPER assessment, institutional ownership uses the percentage of domestic and foreign institutional ownership, and carbon emissions disclosure uses the Carbon Disclosure Project Checklist content analysis. 362 samples were obtained and processed using SPSS version 27. The research results showed that environmental performance had a positive significant on carbon emissions disclosure, while institutional ownership had no effect on carbon emissions disclosure.

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