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All Journal Postgraduate Management Journal
Cecilia Rooschella
Student at Trisakti Uneversity
Economics, Econometrics & Finance

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ANALISIS PENGARUH TATA KELOLA, BELANJA MODAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON Cecilia Rooschella; Virna Sulfitri
Postgraduate Management Journal Vol. 2 No. 2 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.411 KB) | DOI: 10.36352/pmj.v2i2.430

Abstract

This study aims to analyze the effect of corporate governance, capital expenditure, profitability, and firm size on carbon emissions disclosure. Data was used from companies that operating in five sectors listed on Indonesia Stock Exchange, including the consumer non-cyclicals, basic materials, energy, industry, and infrastructure. This study collects secondary data which are reported their Annual Report and Sustanability Report from 2017-2021. Data analysis method used is multiple linear regression. The result of the study prove that corporate governance variable has a negative effect on carbon emissions disclosure. However, three other independent variables, namely capital expenditure, profitability and firm siza have positive effect on carbon emissions disclosure.
Co-Authors Virna Sulfitri