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All Journal Jurnal Magister Akuntansi Trisakti
Andi Nurlailiah Hamdiyani
a:1:{s:5:"en_US";s:20:"Universitas Trisakti";}
Economics, Econometrics & Finance

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THE EFFECT OF PROFITABILITY AND ENVIRONMENTAL PERFORMANCE ON THE DISCLOSURE OF CARBON EMISSIONS WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE Andi Nurlailiah Hamdiyani
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.15388

Abstract

This study aims to examine the effect of profitability and environmental performance on the disclosure of carbon emissions with managerial ownership as moderating. The population in this study are manufacturing companies listed on the IDX and listed on the PROPER rating of the Ministry of Environment for the period 2016 – 2019. The sample selection used the purposive sampling method, obtained a sample of 20 companies. The data analysis technique used is hierarchical moderating regression analysis. The results show that environmental performance and profitability have a positive effect on disclosure of carbon emissions and managerial ownership is able to moderate profitability and environmental performance on disclosure of carbon emissions.
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