Pengaruh Carbon Emission Disclosure, Profitabilitas dan Komite Audit Terhadap Kualitas Laba
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Novita Dwi Damayanti
*
Politeknik Mercusuar Indonesia,
Indonesia
Abstract
Studi ini bertujuan untuk melihat pengaruh antara carbon emission disclosure, profitabilitas dan komite audit terhadap kualitas laba. Penelitian ini menggunakan model penelitian kuantitatif dengan jenis data berasal dari laporan keuangan perusahaan konstruksi tahun 2022-2024 yang ada di Bursa Efek Indonesia (BEI). Sampel yang digunakan sejumlah 62 perusahaan yang diperoleh menggunakan Teknik purposive sampling. Adapun metode analisis data yang digunakan adalah Analisis Regresi Berganda melalui olah data SPSS. Hasil studi menunjukkan bahwa variabel carbon emission disclosure dan komite audit tidak memiliki pengaruh apapun terhadap kualitas laba. Di sisi lain, variabel profitabilitas memiliki pengaruh negatif signifikan terhadap kualitas laba.
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