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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Difusi Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Sembiring, Etti Ernita
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

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Journal : Indonesian Journal of Economics and Management

 1 
The Effect of PROPER Level Disclosure and C02 Emissions Intensity on Financial Distress Sembiring, Etti Ernita; Irawan, Arry; Kusumastuti, Endah Dwi
Indonesian Journal of Economics and Management Vol 4 No 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5258

Abstract

This study aims to examine the effect of PROPER disclosure and CO2 intensity disclosure on financial distress. This study uses secondary data with documentation data collection techniques. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2017-2021 and submitting their annual financial reports. The reason why this study uses the type of manufacturing company is because manufacturing companies are the largest companies listed on the Indonesia Stock Exchange, besides that manufacturing companies are one of the types of companies that contribute the most carbon emissions in Indonesia. This study uses the Common Effect Model (CEM). The results showed that PROPER disclosure and CO2 intensity disclosure did not significantly affect financial distress.
Co-Authors Afriady, Arif Aprilliawati, Yeti Arry Irawan, Arry Dahtiah, Neneng Dian Imanina Burhany Endah Dwi Kusumastuti, Endah Dwi Hendi Rohendi, Hendi Ishak, Jouzar Farouq Iwan Setiawan Lili Indrawati Muhamad Umar Mai Mulyandani, Vina citra Novianty, Ira Nurmalina, Rina Rospita Sari, Cici Sugianti, Lilis Supriatna, Iyeh Suwondo, Sulistia