Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Ambarwati Ambarwati
Pamulang University
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Determinan dan Konsekuensi Carbon Emission Disclosure Ambarwati Ambarwati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p59-72

Abstract

This study aims to determine the effect of company characteristics on carbon emission disclosures and the effect of carbon emission disclosure on stock prices. The characteristics of the company in question are leverage, profitability and company age. The companies used as samples are oil, gas and coal companies in Non-Annex 1 member countries listed in the Osiris database. The observation period is from the start of the second commitment of the Kyoto Protocol. WarpPLS 7.0 application used to analyze data in this research. The test results show that leverage and company age have positive effect on carbon emission disclosure, whereas profitability has a positive effect on carbon emission disclosure but not significant. Furthemore carbon emission disclosure has a positive effect on stock prices.
Co-Authors