Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Iqbal Mohamad Dwinanda
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH BELANJA MODAL, UMUR PERUSAHAAN, PERTUMBUHAN, DAN RASIO UTANG TERHADAP PENGUNGKAPAN EMISI KARBON DAN REAKSI SAHAM Iqbal Mohamad Dwinanda; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.332 KB)

Abstract

The purpose of this study was to examine the effect of capital expenditure, firm age, growth, and debt ratio on disclosure of carbon emissions and stock reaction in manufacturing companies in Indonesia. The population in this study consisted of manufacturing companies in the Indonesia Stock Exchange for the period 2013 - 2017 that publish annual reports and disclose carbon emissions. Sampling is done using the purposive sampling method. The total sample of this study was 36 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that variable of capital expenditure has a significant positive effect on carbon emission disclosure. Meanwhile the variables of firm age, growth, and debt ratio have not a significant effect on carbon emission disclosure and stock reaction.
Co-Authors Warsito Kawedar