Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 11 No. 2 (2024)

Pengaruh Profitabilitas Dan Leverage Terhadap Pengungkapan Emisi Karbon Serta Dampaknya Terhadap Harga Saham

Irma Sri Lestari (Unknown)
Dwi Indah Lestari (Universitas Jenderal Achmad Yani)



Article Info

Publish Date
16 Jul 2024

Abstract

This study aims to determine the effect of Profitability and Leverage on Carbon Emissions Disclosure and Their Impact on Stock Prices focusing on Non Finance companies listed on Indonesia Stock Exchange for the Year 2012-2020 2012-2020. The research used quantitative research methods with sampling using purposive sampling method with a sample of 14 companies and 9 years of observation so that the sample obtained as many as 126 samples. The data used in this study is secondary data in the form of annual reports and sustainability reports of each company. The analytical tool in this study used path analysis. The results of this study indicated that profitability and leverage had no effect on the carbon emission disclosure, profitability directly had a positive effect on stock price, while leverage directly had a negative effect on stock prices, and carbon emission disclosure had no effect on stock prices. Profitability indirectly has no effect on stock prices by passing the carbon emission disclosure, while leverage indirectly has a negative effect on stock price by passing the carbon emission disclosure.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...