Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Manajemen, Akuntansi
Dimas Ramadhani
Universitas Tanjungpura
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Carbon Emission Disclosure terhadap Kinerja Keuangan dengan Kepemilikan Institusional sebagai Moderasi pada Perusahaan Sektor Energy Dimas Ramadhani; Djunita Permata Indah; Syarif M. Helmi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19252

Abstract

This study aims to analyze the effect of carbon emission disclosure on financial performance with institutional ownership as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during the 2023–2025 period. The study employed a quantitative approach with an associative research method. The sample was determined using a purposive sampling technique, resulting in 43 companies with a total of 129 observation data. Research data were obtained from annual reports, sustainability reports, and company financial statements. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that carbon emission disclosure does not have a significant effect on corporate financial performance. In addition, institutional ownership is not able to moderate the relationship between carbon emission disclosure and financial performance in energy sector companies. These findings suggest that carbon emission disclosure practices in Indonesian energy companies are still primarily oriented toward fulfilling legitimacy and stakeholder demands rather than serving as a strategy to improve financial performance.
Co-Authors Djunita Permata Indah Syarif M. Helmi