Jurnal Pijar : Studi Manajemen dan Bisnis
Vol 3 No 1 (2024): Jurnal Pijar : Studi Manajemen dan Bisnis

CARBON EMISSION DISCLOSURE IN INDONESIA: THE EFFECT OF PROFITABILITY AND LEVERAGE ON COAL SUB-SECTOR

Nurrohmah, Alya Atifa (Unknown)
Ambarwanti, Novia Setyo (Unknown)

Article Info

Publish Date
20 Oct 2024

Abstract

This study aims to examine the effect of profitability and leverage on carbon emission disclosure (CED) in coal sub-sector mining companies in the 2021-2022 period. The population in this study amounted to 30 companies. The sampling technique used purposive sampling so as to get 18 sample companies with 36 observations. This research is a quantitative research using secondary data and tested with the method adopted from the check list obtained from the Carbon Disclosure Project (CDP). The results showed that the profitability variable and the leverage variable had no effect and were not significant to the disclosure of carbon emissions.

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Journal Info
Jurnal Pijar : Studi Manajemen dan Bisnis
Website

Abbrev

pmb

Publisher

PT. Naureen Digital Education

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Pijar : Studi Manajemen dan Bisnis merupakan jurnal yang membahas ilmu di bidang Manajemen dan Bisnis, jurnal ini sebagai wadah untuk menuangkan hasil penelitian baik secara konseptual maupun teknis yang berkaitan dengan keilmuan manajemen dan bisnis. Pijar Jurnal terbit 4 kali dalam setahun ...