Skripsi

PENGARUH EMISI KARBON TERHADAP BIAYA AUDIT DENGAN INVESTASI LINGKUNGAN SEBAGAI VARIABEL MODERASI

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This study aims to examine the effect of Carbon Emissions on Audit Fees, with Environmental Investment as a moderating variable. The object of this study is non-financial sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 50 companies with a total of 159 observations. The independent variable is Carbon Emissions. While the dependent variable used is Audit Fees, with Environmental Investment as the moderating variable. The control variables used in this study are Firm Size, Return on Assets, and Leverage. This study uses a quantitative approach with secondary data. The testing of this study employs moderated regression analysis using STATA as the analytical tool. The results of the study show that Carbon Emissions have a positive effect on Audit Fees and Environmental Investment does not affect Audit Fees. In addition, Environmental Investment weakens the effect of Carbon Emissions on Audit Fees.

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Detail Information

Series Title

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Call Number

T1946922026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xi, 29 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Audit
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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