Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)

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Factors Affecting Disclosure of Carbon Emission in State-Owned Enterprises Listed on the Indonesia Stock Exchange

Authors
Nurhidayah Sani1, Supriadi Laupe2, Muliati3, *
1Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
2Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
3Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
*Corresponding author. Email: muly_ak@yahoo.co.id
Corresponding Author
Muliati
Available Online 31 December 2023.
DOI
10.2991/978-2-38476-172-2_55How to use a DOI?
Keywords
—Disclosure of Carbon Emissions; Profitability; Leverage; Company Size; Industry Type; and Media Exposure
Abstract

This study aims to obtain empirical evidence of the profitability effect, leverage, company size, industry type, and media exposure on carbon emission disclosures in state-owned enterprises listed on the Indonesia Stock Exchange from 2018 to 2020. The population is 22 companies, and the sample is 15 companies that meet the criteria based on the purposive sampling method. This study is carried out over three years of observation, yielding 45 analyses. The data analysis technique is through descriptive statistical analysis, the classical assumption test, multiple linear regression analysis, and hypothesis testing. The results show that profitability, as measured by the level of ROA, and leverage, as measured by the level of DAR, have a negative and significant effect on the disclosure of carbon emissions. While company size, industry type, and media exposure have no significant effect on the disclosure of carbon emissions.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
978-2-38476-172-2
ISSN
2352-5398
DOI
10.2991/978-2-38476-172-2_55How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Nurhidayah Sani
AU  - Supriadi Laupe
AU  - Muliati
PY  - 2023
DA  - 2023/12/31
TI  - Factors Affecting Disclosure of Carbon Emission in State-Owned Enterprises Listed on the Indonesia Stock Exchange
BT  - Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD)  2022 Education and Green Economy (IICESSD EGE 2022)
PB  - Atlantis Press
SP  - 341
EP  - 346
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-172-2_55
DO  - 10.2991/978-2-38476-172-2_55
ID  - Sani2023
ER  -