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All Journal JDM (Jurnal Dinamika Manajemen) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Scientific Journal of Reflection : Economic, Accounting, Management and Business EKUITAS (Jurnal Ekonomi dan Keuangan) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi JASS (Journal of Accounting for Sustainable Society) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BUDGETING : Journal of Business, Management and Accounting Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat International Journal of Engagement and Empowerment (IJE2) Jurnal PKM Manajemen Bisnis Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Asean International Journal of Business Jurnal Mahasiswa Mengabdi (JIMAWAbdi) International Journal of Economics, Management and Accounting Neraca Manajemen, Akuntansi, dan Ekonomi Asian Journal of Social and Humanities
Ruhiyat, Endang
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Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : EKUITAS (Jurnal Ekonomi dan Keuangan)

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FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE Jaenudin, Jaenudin; Ruhiyat, Endang; Sugiyanto, Sugiyanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6670

Abstract

This study examines the influence of green strategy, green investment, and environmental performance on carbon emission disclosure, with good corporate governance as a moderating variable. The research adopts a quantitative approach using secondary data. The research method employed is documentation, with data collected from annual and company sustainability reports. The sample in this study consists of non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022, using a purposive sampling method. The sample obtained includes 91 companies out of a population of 772 companies. The data analysis technique used in this study is multiple linear regression analysis. The results show that the variables of green strategy and environmental performance have a positive influence on carbon emission disclosure, while green investment does not affect carbon emission disclosure. In the MRA testing, good corporate governance does not moderate the relationship between green strategy and environmental performance with carbon emission disclosure. In contrast, good corporate governance weakens the relationship between green investment and carbon emission disclosure.
Co-Authors Adhitia Hermawan, Rangga Afridayani, Afridayani Ahmad Rifai Andini, Andini Anggraini, Anggun Bagus Riyanto, Muhammad Fathan Cahyani, Yenni Dani Rahman Hakim, Dani Rahman Doringin, Ferry Haussain Irsyad, Achmad Dias Heni Pujiastuti Holiawati Holiawati, Holiawati Husnul Khotimah Indawati, Indawati Ismanto, Juli Jaenudin Jaenudin Kurniawan, Muhammad Erick Mahfudyanto, Akhirul Marjohan, Masno Napisah, Napisah Nugrahani, Sulih Oktavianna, Rakhmawati Prasetya, Eka Rima Prasetyo, Wahyu Heri Pratiwi, Adhitya Putri Priambada, Arga Purnomo, Listiya Ike Rima Prasetya, Eka Rosana, Andri Murti Roza, Putri Rusdi Rusdi Rusdi, - Sari Dewi, Siti Ratna Sri Agustina, Sri Sugiyanto - Suripto Suripto Tatariyanto, Firman Wardokhi, Wardokhi Waryanto, Hendro Wuri Handayani