Atestasi : Jurnal Ilmiah Akuntansi
Vol. 7 No. 2 (2024): September

The Influence of Carbon Performance, Stakeholder Pressure and ISO 14001 Certification on Carbon Emission Disclosure

Ardhia Putri, Andi Vieska (Unknown)
Yuliandhari, Willy Sri (Unknown)

Article Info

Publish Date
07 Jul 2024

Abstract

This study aimed to determine the effect of carbon performance, stakeholder pressure, and ISO 14001 certification on carbon emission disclosure. In Indonesia, the practice of disclosing carbon emissions is still limited. Based on the sample selection criteria, researchers analyzed ten companies from the energy sector listed on the Indonesia Stock Exchange for the period 2018-2022. The analysis method used is panel data regression analysis. The results of this study indicate that carbon performance and stakeholder pressure do not influence the disclosure of carbon emissions. At the same time, ISO 14001 certification has a significant positive effect on the disclosure of carbon emissions.

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Journal Info
Atestasi : Jurnal Ilmiah Akuntansi
Website

Abbrev

ATESTASI

Publisher

Universitas Muslim Indonesia

Subject

Economics, Econometrics & Finance Social Sciences

Description

Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a ...