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Journal : AFRE Accounting Financial Review

The Influence of Government Ownership, Institutional Ownership, Foreign Ownership and Environmental Performance on Carbon Emission Disclosure With The Moderation Variable of Financial Distress Wahyuni, Endah Sri Sri; Mairjal, Revan; Prayogo, Imam; Sulastini, Sulastini; Surya, Adhi; Shaddiq, Syahrial; Bahit, Muhammad
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.13803

Abstract

Corporate social responsibility and interest in environmental impacts can influence a company's environmental policies and practices, including the distribution of emissions. This research aims to analyze and test the influence of government ownership, institutional ownership, foreign ownership and environmental performance on carbon emissions disclosure with the moderating variable financial distress in energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The type of research used is associative quantitative with a sample of 45 companies from a population of 76 energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The analysis technique used in this research is moderated regression analysis with a significance level of 5%. The results of this study show that ownership and institutional ownership partially have no effect on carbon emissions coverage, foreign ownership and environmental performance partially influence carbon emissions coverage, financial difficulties can moderate ownership on carbon emissions coverage, and financial difficulties cannot moderate institutions. ownership, device ownership and environmental performance on carbon emissions JEL Classification: G10, F64 DOI: https://doi.org/10.26905/afr.v8i1.13803  
Co-Authors Aceng Ali Awaludin, Aceng Ali Awaludin Adelia F Fauzi, Adelia F Fauzi Alia, Fania Putri Alifa A Putri, Alifa A Putri Alvina Pebriyanti, Alvina Pebriyanti Andri, Andri Nugraha Anisa Silfia, Anisa Silfia Auliah, Nurul Badriyah, Suci Bambang Aditya Nugraha Bambang Aditya Nugraha, Bambang Aditya Nugraha Basuki , Breemer, Jacob Budi, Fredyanto Setya Budiarti, Kurniawan Dewi Cepi Supriadin, Cepi Supriadin Chatarina Umbul Wahyuni Dervan S Rosadi, Dervan S Rosadi Devi Ratnasari, Devi Ratnasari Dian Octavia, Dian Octavia Dian Roslan Hidayat, Dian Roslan Hidayat Dimas Yusuf Abdul Karim, Dimas Yusuf Abdul Karim Eldessa Vava Rilla, Eldessa Vava Rilla Gusgus Ghraha Ramdhanie Gusgus Ghraha Ramdhanie, Gusgus Ghraha Ramdhanie Gusgus Ghraha Rhamdhanie, Gusgus Ghraha Rhamdhanie Hamzah Hamzah Hasbi Taobah Ramdani, Hasbi Taobah Ramdani Herlin Rusyani, Herlin Rusyani Husnurrofiq, Husnurrofiq Iin Patimah, Iin Patimah Irpan, M. Junaidy, Junaidy Khuzaini, Khuzai M T Bahtiar, M T Bahtiar Mahmud Yusuf Mairjal, Revan Maskur Maskur Meitria Syahadatina Noor Muhammad Aminuddin, Muhammad Muhammad Bahit Musyaffa, Muhammad Dzaky Nabila S Ramadani, Nabila S Ramadani Najwa Sabrina, Najwa Sabrina Nathania A Trixie, Nathania A Trixie Nurul Madinah, Rahmi Perceka, Andhika Lungguh Perdana, Muhammad Gunawan Prayogo, Imam Putri Nuraropah, Putri Nuraropah Rahmatullah, G.M. Basyir Ramdani, Hasbi Taobah Regatta A Dharma, Regatta A Dharma Resky, Kartika Rissaadah, Siti Rudy Alfiyansah, Rudy Alfiyansah Sandra Pebrianti, Sandra Pebrianti Saputra, Riki Welli Setiowati, Rahayu Sri Yekti Widadi, Sri Yekti Widadi sriwahyuni Sriwahyuni Sugiharto, Firman Sulliyawati, Eti Surya, Adhi Susyanti, Susan Syahrial Shaddiq Tanti Suryawantie, Tanti Suryawantie Tantri Puspita, Tantri Puspita Taufik Huda, Taufik Huda Tiara A Mazaya, Tiara A Mazaya Unais Zamzami, Unais Zamzami Wahyudin Wahyudin Wahyuni, Endah Sri Sri Widadi, Sri Yekti Zahwa Z Lazuardy, Zahwa Z Lazuardy