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All Journal Enrichment : Journal of Management
Amri, Amelia Nurhidayah
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Economics, Econometrics & Finance

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Carbon emission disclosure: reviewed from Profitability and Environmental Performance in Sharia-Based High Profile Companies Hariatih, Hariatih; Rahmah, Ridhan; Azzahra, Nabila; Amri, Amelia Nurhidayah
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2046

Abstract

This study was conducted to analyze the relationship between profitability and environmental performance to carbon emission disclosure. The grand theory used is the theory of legitimacy and the theory of stakeholders. The research method used is quantitative with a descriptive approach. This study uses secondary data with the purposive sampling method; the sample of this study is 6 companies with a total of 30 data observed in the period 2019-2023. The results of this study show that (1) Profitability has a positive and significant effect on carbon emission disclosure; (2) Environmental performance has a positive and significant effect on carbon emission disclosure
Co-Authors Azzahra, Nabila Hariatih, Hariatih Rahmah, Ridhan