Indonesian Journal of Advanced Research (IJAR)
Vol. 3 No. 7 (2024): July 2024

The Effect of Carbon Tax, Capital Expenditure and Firm Size on Carbon Emission Disclosure on the Indonesia Stock Exchange

Salmahabi Alliandra Putri (Unknown)
Apriani, Nuraida (Unknown)
Janiman (Unknown)

Article Info

Publish Date
16 Jul 2024

Abstract

The impacts of carbon tax, capital expenditure, and firm size on carbon emission disclosure are investigated and validated in this study. The focus of the research will be on industrial businesses with a mining related business that are listed between 2020 and 2022 on the Indonesia Stock Exchange (IDX). This study method use of purposive sampling. The secondary data used is financial records that are obtained from the Indonesia Stock Exchange website. The Eviews 12 program is used to do the panel data regression analysis. The results of the study indicate that carbon taxes are the only variables that significantly affect the disclosure of carbon emissions. Nonetheless, there are two different factors that negatively affect carbon emission disclosure: capital expenditure and firm size.

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Journal Info
Indonesian Journal of Advanced Research (IJAR)
Website

Abbrev

ijar

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media

Description

Indonesian Journal of Advanced Research (IJAR) is an open-access and peer-reviewed journal, published by Formosa Publisher, which is mainly intended for the dissemination of research results by researchers, academics, and practitioners in many fields of science and technology. IJAR publishes ...