I Putu Sudana
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia

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Journal : Management Studies and Entrepreneurship Journal (MSEJ)

The Effect Of Environmental Performance, Industry Type, And Company Size On Carbon Emission Disclosure Ida Ayu Ary Mahadewi; Ni Made Adi Erawati; Gusti Ayu Nyoman Budiasih; I Putu Sudana
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3463

Abstract

Carbon emission disclosure is an essential component of carbon accounting, which mandates that companies measure, acknowledge, document, present, and reveal their carbon emissions. This investigation seeks to assess how environmental performance, industry classification, and company size affect the disclosure of carbon emissions. The research was conducted on non-financial firms that were publicly listed on the Indonesia Stock Exchange from 2019 to 2021. A total of 186 observations were made over a span of three years, and they were chosen through purposive sampling. The analytical approach employed in this study was Multiple Linear Regression Analysis. The findings of the analysis reveal that environmental performance has an adverse effect on the disclosure of carbon emissions, the industry type does not have a significant impact on carbon emission disclosure, and company size plays a role in influencing the disclosure of carbon emissions.
Co-Authors A.A Ari Krisnawati Anak Agung Istri Agung Mahadewi Anak Agung Ngurah Bagus Dwirandra Asri Suryaputri Sudjana Bagus Adya Darmawan Cokorda Bagus Darmawan Comera Arihatsu Desak Made Mya Yudia Sari Devina Danayanti Dewa Gede Wirama Dewa Nyoman Badera Dewi, Luh Gede Krisna DODIK ARIYANTO EKA ARDHANI SISDYANI Fivetina Wulan Ade Gusti Ayu Nyoman Budiasih Henny Rahyuda Herkulanus Bambang Suprasto I Gde Ary Wirajaya I Gde Sudiartha I Gusti Agung Ayu Siska Suandewi I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Ratih Permata Dewi I Gusti Ngurah Agung Dananjaya I Ketut Sujana I Ketut Yadnyana I Made Sadha Suardikha I Nyoman Adi Wiyarna I Wayan Angga Sudiartama I Wayan Budi Mahendra Ida Ayu Ary Mahadewi Ida Ayu Yuni Pramitha Ira Kusumawardani Kadek Gita Saraswati Kalvarina Sabatini Komang Eva Cyntia Dewi Kompiang Martina Dinata Putri Made Julia Drupadi Maria Meiatrix Ratna Sari Maria Ratna Sari Muhammad Firdiansyah Adiwirya N. Diah Utami Nadia Hermawaty Ni Kadek Riska Santika Dewi Ni Ketut Dian Juliantini Ni Ketut Rasmini Ni Ketut Rasmini Ni Ketut Suryani Ni Komang Astri Yulistyawati Ni Luh Ari Maharani Ni Luh Nia Ardiani Ni Luh Putu Wiagustini Ni Made Adi Erawati Ni Made Dina Andriani Ni Made Dwi Ratnadi Ni Made Dwi Rina Ni Made Sandyarani Dwi Nantari Ni Made Widia Iswara Dewi Ni Putu Pradnyani Paramita Ni Putu Sri Harta Mimba Ni Putu Yunita Dewi Ni Wayan Ade Suyanti Ni Wayan Yoshi Antari Nyoman Weda Putu Agus Ardiana Putu Kemala Vidyantari Sagung Agung Dwiyani Sagung Oka Pradnyawati Yohanes Made Supadi