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All Journal RELEVAN : Jurnal Riset Akuntansi
Rita Eka Sari
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Economics, Econometrics & Finance Education Other

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Carbon Emission Disclosure: Analisis Tipe Industri dan  Kepemilikan Institusional Pada Perusahaan  Sektor Pertambangan Di Indonesia Rita Eka Sari; Sari Mujiani; Efrinal
RELEVAN : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/q8nq2v40

Abstract

This research aims to determine the influence of type of industry and institutional ownership on carbon emission disclosure among companies listed on the Indonesia Stock Exchange in the mining sector by analyzing their financial and sustainability reports for the period 2021-2023. The sample consists of 23 companies selected using purposive sampling. The data source is secondary data obtained from the official website www.idx.co.id. Data analysis was performed using multiple linear regression with the help of SPSS 26 statistical software. The results indicate that both industry type and institutional ownership have a significant positive effect on carbon emission disclosure. This means that as the disclosure of environmental costs increases, the realization of carbon emissions disclosure becomes more optimal, and as institutional ownership increases, the realization of carbon emissions disclosure also becomes more optimal.
Co-Authors Efrinal Sari Mujiani