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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JER
Triyono
Universitas Muhammadiyah Surakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Carbon Emission Disclosure: Environmental Performance, Firm Value, dan Company Size Ilham Afdilah; Triyono
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1937

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh environmental performance, firm value, dan company size terhadap carbon emission disclosure pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan total 56 perusahaan dan 168 data observasi. Jenis penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa laporan tahunan dan keberlanjutan. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian memberikan bukti empiris bahwa environmental performance dan company size berpengaruh positif terhadap carbon emission disclosure, sedangkan firm value tidak berpengaruh terhadap carbon emission disclosure.
Pengaruh Firm Growth, Firm Size, Profitability, Managerial Ownership dan Institutional Ownership Terhadap Corporate Social Responsibility Disclosure (CSRD) Nadhira Putri Zahrani; Triyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.7345

Abstract

Corporate social responsibility (CSR) is a company's obligation to consider the social and environmental impacts arising from its business activities, thereby encouraging ethical practices and responsible corporate behavior. This study aims to analyze the effect of firm growth, firm size, profitability, managerial ownership and institutional ownership on corporate social responsibility disclosure in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023.This study uses purposive sampling method in sample selection, with a total of 63 companies that meet the criteria as research objects. The analysis technique used is multiple linear regression. The results showed that firm size has an effect on CSRD, while firm size, profitability, managerial ownership and institutional ownership have no effect on CSRD
Co-Authors Ilham Afdilah Nadhira Putri Zahrani