DINUSDINUS
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)The growing issue of climate change has heightened the demand for carbon emissions transparency, particularly among companies that contribute to carbon emissions. However, previous research has shown inconsistent results regarding the factors influencing carbon emissions disclosure, creating a research gap. This study aims to analyze the influence of profitability, leverage, and environmental performance on carbon emissions disclosure. The research method uses a quantitative approach with panel data in the form of annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The analysis was conducted using panel data regression with a Fixed Effect Model (FEM). The results show that profitability has a significant influence on carbon emissions disclosure, while leverage and environmental performance do not. Simultaneously, these three variables do not have a significant effect. This finding suggests that the ability to generate profits is more likely to encourage companies to disclose emissions than other structural and environmental factors.
The study concludes that profitability positively influences carbon emission disclosure, while leverage and environmental performance do not show significant effects.Simultaneously, these three variables do not significantly explain variations in carbon emission disclosure overall.This suggests that financial capability, specifically profitability, plays a dominant role in encouraging carbon emission disclosure among energy sector companies in Indonesia, while financial pressure through leverage and environmental performance achievements are not key determinants in carbon reporting practices.
Further research should investigate the influence of company size, corporate governance, and regulatory pressure on carbon emission disclosure, utilizing a more comprehensive carbon disclosure index. Additionally, expanding the scope of the study to include companies from various sectors could provide more generalized and in-depth results. Finally, exploring the role of investor awareness and stakeholder engagement in driving carbon emission disclosure practices is crucial, potentially through examining the impact of sustainable investment funds and ESG ratings on corporate reporting behavior. These investigations will contribute to a more nuanced understanding of the factors influencing corporate environmental transparency and accountability, ultimately supporting efforts to mitigate climate change and promote sustainable business practices.
| File size | 270.25 KB |
| Pages | 15 |
| DMCA | Report |
Related /
ACADEMICAREVIEWACADEMICAREVIEW The objectives of the research are: 1). To analyze the ability of Islamic Education (PAI) teachers in the use of learning media to improve student achievementThe objectives of the research are: 1). To analyze the ability of Islamic Education (PAI) teachers in the use of learning media to improve student achievement
ESC IDESC ID This condition is evidenced by the results of the numeracy skills test in the implementation of the first cycle, obtaining an average score of 78.75% thenThis condition is evidenced by the results of the numeracy skills test in the implementation of the first cycle, obtaining an average score of 78.75% then
OJS INDONESIAOJS INDONESIA The conclusion that can be drawn from this study is that, given the importance of human resources in company activities, companies not only need to relyThe conclusion that can be drawn from this study is that, given the importance of human resources in company activities, companies not only need to rely
ALFARABIALFARABI The study population was grade IX students with 30 research subjects in one experimental class (VII B) and a control class (VII C). This study was limitedThe study population was grade IX students with 30 research subjects in one experimental class (VII B) and a control class (VII C). This study was limited
SKILLERINDONESIASKILLERINDONESIA The data used in this article includes information from various literature sources, including research findings, scientific articles, and news relatedThe data used in this article includes information from various literature sources, including research findings, scientific articles, and news related
UM SURABAYAUM SURABAYA This study employs a qualitative research method, focusing on understanding daily life phenomena. The study concludes that the halal certificate processingThis study employs a qualitative research method, focusing on understanding daily life phenomena. The study concludes that the halal certificate processing
IAIN CURUPIAIN CURUP This was done by Ki Miko Cakcoy with an adaptive dawah model without weakening the values of arts and culture as a legacy of local wisdom. The good dawahThis was done by Ki Miko Cakcoy with an adaptive dawah model without weakening the values of arts and culture as a legacy of local wisdom. The good dawah
INABAINABA The research method used is a qualitative method using a literature review approach. The results of this study were selected as a training needs analysisThe research method used is a qualitative method using a literature review approach. The results of this study were selected as a training needs analysis
Useful /
DINASTIRESDINASTIRES Tingkat pemahaman hukum dari operator rumah potong hewan di Kota Binjai mengenai kewajiban memperoleh sertifikasi halal berdasarkan Perspektif Undang-UndangTingkat pemahaman hukum dari operator rumah potong hewan di Kota Binjai mengenai kewajiban memperoleh sertifikasi halal berdasarkan Perspektif Undang-Undang
ALFARABIALFARABI Keempat, merumuskan dengan tepat tujuan sekaligus menetapkan tugas pendidikan. Kelima, menjadi alternative dalam menjawab tantangan zaman yang semakinKeempat, merumuskan dengan tepat tujuan sekaligus menetapkan tugas pendidikan. Kelima, menjadi alternative dalam menjawab tantangan zaman yang semakin
ALFARABIALFARABI Meskipun keterbatasan penelitian ini terletak pada cakupan literatur yang masih bersifat konseptual dan belum teruji secara empiris, implikasi teoretisnyaMeskipun keterbatasan penelitian ini terletak pada cakupan literatur yang masih bersifat konseptual dan belum teruji secara empiris, implikasi teoretisnya
EDUPARTNEREDUPARTNER Penelitian ini menegaskan bahwa strategi pemasaran digital yang efektif, seperti meningkatkan aksesibilitas informasi, menciptakan interaksi yang menarik,Penelitian ini menegaskan bahwa strategi pemasaran digital yang efektif, seperti meningkatkan aksesibilitas informasi, menciptakan interaksi yang menarik,