Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Rosita, Vivi Mella
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Emisi Karbon Rosita, Vivi Mella; Purnamawati, Indah; Mulyono, Resha Dwi Ayu Pangesti
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5240

Abstract

Unpredictable global warming is still an environmental issue that is often discussed in most countries including Indonesia. Companies must voluntarily disclose carbon emissions in order to gain the trust of investors and potential investors and increase company profits. This study aims to test and analyze the effect of company size, institutional ownership, and leverage on carbon emission disclosure in energy sector and industrial sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample consisted of 42 companies using a purposive sampling method, while the data analysis method used multiple linear regression analysis. The results showed that company size has a significant positive effect on carbon emission disclosure, while institutional ownership and leverage have no effect on carbon emission disclosure.
Co-Authors Indah Purnamawati Mulyono, Resha Dwi Ayu Pangesti