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All Journal Jurnal Riset Akuntansi dan Keuangan (JRAMB) Jurnal Riset Akuntansi Mercu Buana TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Mount Hope Global Economic Journal Journal Accounting International Mount Hope
Musthafa, Afif
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Journal : Jurnal Riset Akuntansi dan Keuangan

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Voluntary Carbon Disclosure on Financial Performance and Investment Efficiency: A Study in Indonesia Musthafa, Afif; Arifin, Taufiq
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.70072

Abstract

This study aims to seek empirical evidence on the effect of voluntary carbon disclosure on financial performance and investment efficiency of companies in Indonesia before the HPP Law. This study uses panel data analysis with a sample of 644 companies listed on the Indonesia Stock Exchange. The 2019-2020 sample was used because in 2021 there is already a law governing carbon tax. The results showed that the company's voluntary carbon disclosure has no influence on financial performance, both in the short and long term but has a positive influence on the company's investment efficiency. This research highlights the importance of voluntary carbon disclosure in building trust and support from stakeholders, which can provide benefits to the company in the form of investment efficiency and better financial performance. This research presents a more complex measure of voluntary carbon disclosure linked to financial performance and investment efficiency.
Co-Authors 12.520.20.206 Shinta Ratnawati, 12.520.20.206 Arifin, Taufiq Axel Giovanni Budi Hartono Dewantara, Ghiyats Furqan Fadlilah, 'Atikah Nur Khairul Ikhwan Kurniasari, Erika Malazia, Syahrul Mujib, Miftachul Putri, Namira Rahma Saputra, Rheno Arya Setianingsih, Yunita Syakina, Nadia Witantri, Galuh