Pengaruh Corporate Social Responsibility, Leverage, dan Good Corporate Governance  terhadap Pengungkapan Emisi Karbon pada Perusahaan Subsektor Food and Beverage  yang Terdaftar di BEI Periode 2020-2024

Claudio Octo Primadana Bangun; Willy Sri Yuliandhari

doi:10.59261/bustechno.v7i5.843

Authors

Claudio Octo Primadana Bangun Universitas Telkom, Indonesia
Willy Sri Yuliandhari Universitas Telkom, Indonesia

DOI:

https://doi.org/10.59261/bustechno.v7i5.843

Keywords:

Corporate Social Responsibility, Leverage, Good Corporate Governance, Pengungkapan Emisi Karbon, Data Panel

Abstract

Latar Belakang: Pengungkapan emisi karbon (Carbon Emission Disclosure ) merupakan salah satu bentuk transparansi perusahaan dalam mendukung akuntabilitas lingkungan dan pembangunan berkelanjutan.

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), leverage, dan Good Corporate Governance (GCG) terhadap pengungkapan emisi karbon pada perusahaan Consumer Non-Cyclicals subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2020-2024.

Metode: Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling, menghasilkan 16 perusahaan sampel dan 80 observasi data panel. Data dianalisis menggunakan regresi data panel dengan model Fixed Effect yang dikoreksi melalui White cross-section standard errors, dibantu perangkat lunak EViews 13.

Hasil: Hasil penelitian menunjukkan bahwa CSR, leverage, dan GCG secara simultan berpengaruh signifikan terhadap pengungkapan emisi karbon dengan Adjusted R² sebesar 0,837. Secara parsial, CSR berpengaruh positif dan signifikan, leverage berpengaruh negatif dan signifikan, sedangkan GCG yang diproksikan dengan ukuran dewan direksi tidak berpengaruh signifikan terhadap pengungkapan emisi karbon.

Kesimpulan: Temuan ini membuktikan bahwa tanggung jawab sosial dan struktur pendanaan perusahaan merupakan determinan penting transparansi emisi karbon, sedangkan ukuran dewan direksi belum cukup untuk mendorong pengungkapan tersebut.

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