Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Vol 12 No 1 (2024)

The INFLUENCE OF CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND CARBON EMISSION DISCLOSURE ON THE SUSTAINABILITY : OF COMPANIES LISTED ON THE SRI-KEHATI INDEX

Neng Kurnia Asih (Unknown)
Eddy Winarso (Unknown)



Article Info

Publish Date
15 Jun 2024

Abstract

After COVID-19 hit at the beginning of 2019, it hit the economy in various countries, especially Indonesia, which saw a decline in profits for the affected companies. Apart from that, lessons can be learned that implementing good governance, social responsibility (CSR) and reducing carbon emissions are important things to implement for company sustainability. The sample for this research was selected using a purposive sampling method, obtaining 9 companies listed on the Sri-Kehati Index that met the criteria with a total of 45 data. The research uses multiple linear regression analysis for the influence of corporate governance, corporate social responsibility and carbon emission disclosure on company sustainability. The research results show that corporate governance and corporate social responsibility have no effect on company sustainability. However, carbon emission disclosure has a positive effect on company sustainability. This research can be used as a reference by companies as input for caring about social and environmental issues and for future researchers as an additional reference in conducting research.

Copyrights © 2024






Journal Info

Abbrev

JSAB

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 ...