DETAIL KOLEKSI

Analisis hubungan kepemilikan asing, pengungkapan emisi karbon, dan return saham


Oleh : Tasya Fadhilah Prabowo

Info Katalog

File Jurnal : 00000000000000096664.pdf

Nomor Panggil : 2019_TA_AK_023151170

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Deni Darmawati

Subyek : Economic - AnalysisAccounting;Accounting;Capital

Kata Kunci : disclosure of carbon emissions, foreign ownership, stock returns, climate change


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023151170_Halaman-Judul.pdf 1105.64
2. 2019_TA_AK_023151170_BAB-1.pdf 832.14
3. 2019_TA_AK_023151170_BAB-2.pdf 1125.44
4. 2019_TA_AK_023151170_BAB-3.pdf 1049.82
5. 2019_TA_AK_023151170_BAB-4.pdf 1063.25
6. 2019_TA_AK_023151170_BAB-5.pdf 643.2
7. 2019_TA_AK_023151170_Daftar-Pustaka.pdf 809.36
8. 2019_TA_AK_023151170_Lampiran.pdf 1832.4

T Tujuan penelitian ini untuk menguji dan menganalisis pengaruh pengungkapan emisi karbon dalam memediasi hubungan antara kepemilikan asing dan return saham. Kepemilikan asing diukur berdasarkan persentase kepemilikan dari pemegang saham asing, pengungkapan emisi karbon diukur berdasarkan Carbon Disclosure Index (CDI), dan return saham diukur berdasarkan perubahan harga saham dibagi harga saham sebelumnya. Metode penentuan sampel penelitian ini berdasarkan purposive sampling dan terdapat 26 perusahaan sebagai sampel dari perusahaan sektor pertambangan, agriculture, dan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2014-2016. Metode analisis data penelitian ini menggunakan analisis regresi data panel berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan asing berpengaruh positif terhadap pengungkapan emisi karbon. Sementara pengungkapan emisi karbon tidak berpengaruh terhadap return saham dan pengungkapan emisi karbon tidak dapat memediasi hubungan antara kepemilikan asing dan return saham.

T The purpose of this study is to examine and analyze the effect of carbon emissions disclosure in mediating the relationship between foreign ownership and stock returns. Foreign ownership is measured based on the percentage of ownership of foreign shareholders, disclosure of carbon emissions is measured by the Carbon Disclosure Index (CDI), and stock returns are measured based on changes in stock prices divided by previous share prices. The method of determining the sample of this study was based on purposive sampling and there were 26 companies as samples from mining, agriculture and manufacturing sector companies listed on the Indonesia Stock Exchange during 2014-2016. The data analysis method of this study uses multiple panel data regression analysis. The results of this study indicate that foreign ownership has a positive effect on carbon emissions disclosure. While disclosure of carbon emissions does not affect stock returns and disclosure of carbon emissions cannot mediate the relationship between foreign ownership and stock returns

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