Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Bisnis dan Manajemen
Lira Sari
Universitas Pasundan
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
DISCLOSURE OF CARBON EMISSIONS: MEDIA EXPOSURE, INDUSTRY TYPE, AND PROFITABILITY OF FOOD AND BEVERAGE COMPANIES Rina Asmeri; Yuli Ardiany; Rubianti Sari; Abin Suarsa; Lira Sari
Jurnal Riset Bisnis dan Manajemen Vol. 16 No. 1 (2023): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v16i1.7398

Abstract

This study aims to determine the effect of media exposure, industry type, and profitability on the disclosure of carbon emissions in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The type of data used in this study is quantitative data sourced from the company’s financial statements. The source of data in this study is secondary data. The population in this study is the food and beverage sector companies on the Indonesia Stock Exchange in the 2017 to 2019 period with a total of 60 companies. The sampling technique used purposive sampling technique based on predetermined criteria. Based on the predetermined criteria, a sample of 18 companies was obtained. The analytical method used in this study used logistic regression analysis. The results of this study show that, partially, media exposure has an insignificant effect on carbon emissions, industry type has a significant effect on carbon emissions, profitability has an insignificant effect on carbon emissions, and simultaneously, media exposure, industry type, and profitability have an effect on carbon emissions. The unique findings of this paper are relevant to government, management, and standard setters.
Co-Authors Abin Suarsa Rina Asmeri, Rina Rubianti Sari Yuli Ardiany