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All Journal E-Jurnal Akuntansi
Ni Putu Larasati Widyanti Dewi
Faculty of Economics and Business, Udayana University, Indonesia
Economics, Econometrics & Finance

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Environmental Management Systems, Environmental Performance and Disclosure of Carbon Emissions of Energy Companies in Indonesia Ni Putu Larasati Widyanti Dewi; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This research aims to empirically prove the influence of environmental management systems and environmental performance on the disclosure of carbon emissions of energy companies in Indonesia with profitability and company size as control variables. The population in this study are energy companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research sample was determined using a purposive sampling technique which resulted in 54 observations. The data analysis technique used is panel data regression. Based on the analysis results, it shows that the environmental management system and environmental performance have a significant effect on carbon emissions disclosure. Profitability and company size as control variables have no effect on carbon emissions disclosure.
Co-Authors Luh Gede Krisna Dewi