Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Fetri Setyo Liyundira
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Mengungkap Jejak Karbon : Peran Profitabilitas dan Leverage dalam Pelaporan Emisi Fetri Setyo Liyundira; Neny Tri Indrianasari; Sochib Sochib
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.9726

Abstract

This study aims to analyze the effect of profitability and leverage on the level of carbon emission disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The approach used in this research is a quantitative descriptive method. The sample was determined using a purposive sampling technique, resulting in 30 manufacturing companies as the research objects. The results of the analysis indicate that profitability has a positive effect on carbon emission disclosure, as companies with higher profit levels have greater financial capacity to invest in emission reduction initiatives and implement environmentally sustainable business practices. Meanwhile, leverage is proven to have a negative effect on carbon emission disclosure, which is caused by increased financial risk due to higher interest expenses, thereby limiting the company's financial flexibility.
Co-Authors Neny Tri Indrianasari Sochib Sochib