The Effect of Environmental Performance, Leverage and Company Size Towards Carbon Emission Disclosure on Rated Proper Company in 2015-2018

Widianto, Indra; Sari, Dian Purnama

doi:10.37715/jaef.v1i2.1464

Cited by 2 publications

(2 citation statements)

References 11 publications

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“…(Danso et al (2019) are of the same opinion, companies with poor financial performance will focus on improving performance and achieving financial goals, thereby limiting their ability to prevent and report carbon emissions. Several studies conducted to examine the effect of leverage on the disclosure of carbon emissions that support the stakeholder theory are research conducted by Faisal et al (2018) and Widianto & Sari (2020) which state that there is a negative effect of leverage on the disclosure of carbon emissions.…”

Section: Effect Of Leverage On Carbon Emissions Disclosurementioning

confidence: 99%

Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019

Utami

2022

IJRBS

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This study aims to determine the factors influencing carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019. The research approach used in this study is a quantitative approach of the Explanatory Research type to explain the relationship between the independent and dependent variables through hypothesis testing. The sample selection was used using a purposive sampling method with the following criteria. Data in the form of financial reports and company annual reports were obtained from the website of the Indonesia Stock Exchange ICMD (Indonesian Capital Market Directory), and www.finance.yahoo.com. The data used in this study are time series and cross-section data. Based on the research that has been done, it can be concluded that the Good Corporate Governance variable has a positive and significant effect on Carbon Emissions Disclosure; Managerial Ownership Variables have a negative and significant effect on Carbon Emissions Disclosures; firm Value Variables do not affect Carbon Emissions Disclosures, Leverage Variables do not affect Carbon Emissions Disclosures, Company Size Variables have a positive and significant effect on Carbon Emissions Disclosures, Good Corporate Governance Variables, Managerial Ownership, Firm Value, Leverage and Firm Size jointly influence Carbon Emissions Disclosure. The results of this study can provide information for regulators, company management, investors, creditors, and other interested parties to understand the importance of the supervisory function in a company.

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Section: Effect Of Leverage On Carbon Emissions Disclosurementioning

confidence: 99%

Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019

Utami

2022

IJRBS

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“…Companies limiting negative environmental impact will result in good environmental performance (Chasbiandani et al, 2019). Environmental performance can be said to be an action to combine attention to the environment in the company's operating activities and interactions with stakeholders that exceed the company's organizational responsibilities (Widianto & Sari, 2020). The company's environmental performance level can be seen from its rating on PROPER.…”

Section: Environmental Performancementioning

confidence: 99%

Green Accounting, Environmental Performance, and Profitability: Empirical Evidence on High Profile Industry in Indonesia

Tjoa

Patricia

2022

RIMA

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This study aims to determine the effect of green accounting and environmental performance on the profitability of high-profile industry companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The company’s activities have a significant impact on the environment. A series of actions are needed to prevent further damage. On the other hand, financial aspects must also be considered when companies carry out social and environmental responsibilities. This needs to be done so that companies can maintain their sustainability. The independent variables of this study are green accounting and environmental performance. The dependent variable of this research is profitability. This study also uses a control variable, namely firm size. The population of this study is high-profile industry companies listed on the IDX in 2017-2021. Samples were taken using the purposive sampling method. The number of samples in this study was 69 companies with a total of 255 observation data. The data analysis technique used is multiple linear regression test with SPSS 25 program. The results of this study are green accounting does not affect profitability, environmental performance has a positive effect on profitability, and firm size has a negative effect on profitability.

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The Effect of Environmental Performance, Leverage and Company Size Towards Carbon Emission Disclosure on Rated Proper Company in 2015-2018

Cited by 2 publications

References 11 publications

Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019

Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019

Green Accounting, Environmental Performance, and Profitability: Empirical Evidence on High Profile Industry in Indonesia

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