Struktur Kepemilikan dan Pengungkapan Emisi Karbon:  Studi  Empiris pada Perusahaan Sektor Energi

Khurina Roihan Akhsani; Nurmadi Harsa Sumarta

Authors

Khurina Roihan Akhsani Universitas Sebelas Maret
Nurmadi Harsa Sumarta Universitas Sebelas Maret

Keywords:

Struktur Kepemilikan, Pengungkapan Emisi Karbon, Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Publik

Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh struktur kepemilikan terhadap tingkat pengungkapan emisi karbon pada perusahaan sektor energi yang tercatat di Bursa Efek Indonesia (BEI) selama rentang waktu 2021 hingga 2023. Jenis kepemilikan yang dianalisis mencakup kepemilikan institusional, manajerial, serta publik. Pengumpulan data dilakukan dengan pendekatan purposive sampling dan menghasilkan total 150 observasi. Analisis dilakukan menggunakan model regresi linear berganda dengan bantuan perangkat lunak EViews versi 13. Temuan penelitian ini menunjukkan bahwa ketiga bentuk kepemilikan tersebut, yakni institusional, manajerial, dan publik, memiliki pengaruh negatif dan signifikan terhadap pengungkapan emisi karbon

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