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All Journal Jurnal Akuntansi dan Keuangan
Warnida Warnida
Andalas University
Social Sciences

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Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Kepemilikan Institusional dan Kepemilikan Manajerial terhadap Carbon Emission Disclosure Andini Eleshya Putri; Warnida Warnida
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i2.2273

Abstract

The objective of this study is to examine factors that influence the Carbon Emission Disclosure. Several factors, such as size firm, profitability, leverage, institutional ownership, and managerial ownership are included in this study. The population used in this research is all manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sampling technique applied was purposive sampling and based on predetermined criteria obtained a sample of 22 companies. Data analysis method in this research is multiple linear regression. The results show that size firm, profitability, and leverage have a significant effect on Carbon Emissions Disclosure. Meanwhile, institutional ownership and managerial ownership have no significant effect on Carbon Emission Disclosure.
Co-Authors Andini Eleshya Putri