Factor Affecting Intentions of Indonesian Companies to Disclose Carbon Emission
This study aims to determine and analyze the effect of Firm Size, Profitability, Leverage, Institutional Ownership, Board Size, and Board Independence on Carbon Emission Disclosure. The population in this study are the companies involved in the CDP Project, totaling 84 companies. While the sample u...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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EconJournals
2022-05-01
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| Series: | International Journal of Energy Economics and Policy |
| Subjects: | |
| Online Access: | https://econjournals.com/index.php/ijeep/article/view/12954 |
| _version_ | 1797920389534318592 |
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| author | Ignatius Edward Riantono Felicia Wigna Sunarto |
| author_facet | Ignatius Edward Riantono Felicia Wigna Sunarto |
| author_sort | Ignatius Edward Riantono |
| collection | DOAJ |
| description |
This study aims to determine and analyze the effect of Firm Size, Profitability, Leverage, Institutional Ownership, Board Size, and Board Independence on Carbon Emission Disclosure. The population in this study are the companies involved in the CDP Project, totaling 84 companies. While the sample used in this study amounted to 19 companies. The method used in this study is panel data regression with the Eviews 10 application tool. The results in this study found that Board Size had a positive and significant effect on Carbon Emission Disclosure. Meanwhile, Firm Size, profitability, leverage, Institutional Ownership, and Board Independence were found to have no effect and not significant on Carbon Emission Disclosure.
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| first_indexed | 2024-04-10T14:01:31Z |
| format | Article |
| id | doaj.art-d56ad6e40ed64051a8d17fb9811572cc |
| institution | Directory Open Access Journal |
| issn | 2146-4553 |
| language | English |
| last_indexed | 2024-04-10T14:01:31Z |
| publishDate | 2022-05-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Energy Economics and Policy |
| spelling | doaj.art-d56ad6e40ed64051a8d17fb9811572cc2023-02-15T16:10:15ZengEconJournalsInternational Journal of Energy Economics and Policy2146-45532022-05-0112310.32479/ijeep.12954Factor Affecting Intentions of Indonesian Companies to Disclose Carbon EmissionIgnatius Edward Riantono0Felicia Wigna Sunarto1Faculty of Economics and Communication, Bina Nusantara University, West Jakarta, Indonesia.Faculty of Economics and Communication, Bina Nusantara University, West Jakarta, Indonesia. This study aims to determine and analyze the effect of Firm Size, Profitability, Leverage, Institutional Ownership, Board Size, and Board Independence on Carbon Emission Disclosure. The population in this study are the companies involved in the CDP Project, totaling 84 companies. While the sample used in this study amounted to 19 companies. The method used in this study is panel data regression with the Eviews 10 application tool. The results in this study found that Board Size had a positive and significant effect on Carbon Emission Disclosure. Meanwhile, Firm Size, profitability, leverage, Institutional Ownership, and Board Independence were found to have no effect and not significant on Carbon Emission Disclosure. https://econjournals.com/index.php/ijeep/article/view/12954Firm SizeProfitabilityLeverageInstitutional OwnershipBoard SizeBoard Independence |
| spellingShingle | Ignatius Edward Riantono Felicia Wigna Sunarto Factor Affecting Intentions of Indonesian Companies to Disclose Carbon Emission International Journal of Energy Economics and Policy Firm Size Profitability Leverage Institutional Ownership Board Size Board Independence |
| title | Factor Affecting Intentions of Indonesian Companies to Disclose Carbon Emission |
| title_full | Factor Affecting Intentions of Indonesian Companies to Disclose Carbon Emission |
| title_fullStr | Factor Affecting Intentions of Indonesian Companies to Disclose Carbon Emission |
| title_full_unstemmed | Factor Affecting Intentions of Indonesian Companies to Disclose Carbon Emission |
| title_short | Factor Affecting Intentions of Indonesian Companies to Disclose Carbon Emission |
| title_sort | factor affecting intentions of indonesian companies to disclose carbon emission |
| topic | Firm Size Profitability Leverage Institutional Ownership Board Size Board Independence |
| url | https://econjournals.com/index.php/ijeep/article/view/12954 |
| work_keys_str_mv | AT ignatiusedwardriantono factoraffectingintentionsofindonesiancompaniestodisclosecarbonemission AT feliciawignasunarto factoraffectingintentionsofindonesiancompaniestodisclosecarbonemission |