Gender Diversity Dan Pengungkapan Emisi Gas Rumah Kaca

Andueriganta Fadhlihi; Alif Ilham Akbar Fatriansyah

doi:10.57093/metansi.v6i2.283

Andueriganta Fadhlihi Universitas Islam Negeri Raden Intan Lampung
Alif Ilham Akbar Fatriansyah Institut Teknologi dan Sains Nahdlatul Ulama Lampung

DOI: https://doi.org/10.57093/metansi.v6i2.283

Abstract

Pemanasan Global dan perubahan iklim dapat menghambat pertumbuhan ekonomi semua negara di dunia, termasuk Indonesia. Perlu langkah yang konkret dan berjangka untuk dapat mengurangi pemanasan global. Dampak pemanasan global antara lain naiknya permukaan air laut, perubahan cuaca yang tidak menentut disertai dengan insentitas cuaca yang sangat tidak menentu, oleh karena itu penelitian ini dilakukan dengan tujuan untuk membuktikan adanya pengaruh gender diversity terhadap pengungkapan emisi gas rumah kaca, serta membuktikan bahwa interaksi gender diversity dan karakteristik industri berpengaruh terhadap pengungkapan emisi gas rumah kaca. Penelitian ini merupakan penelitian kuantitatif, dengan data sekunder yang berasal dari sustainability report atau integrated annual report dan annual report perusahaan yang terdaftar di Bursa Efek Indonesia. Model penelitian ini diuji dengan Moderated Regression Analysis (MRA) untuk menguji efek moderasi. Gender diversity tidak berpengaruh signifikan terhadap pengungkapan emisi gas rumah kaca, namun saat gender diversity berinteraksi dengan karakteristik industri dapat menurunkan pengungkapan emisi gas rumah kaca. Hasil ini memberikan kontribusi bahwa interaksi gender diversity dan karakteristik industri menurunkan pengungkapan emisi gas rumah kaca

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