Business and Investment Review
Vol. 1 No. 4 (2023)

Effect of financial performance and disclosure of carbon emissions on Environmental Performance with Good Corporate Governance as a moderation variable

Audira Eri Viulina (Universitas Negeri Jakarta)
Tri Hesti Utaminingtyas (Universitas Negeri Jakarta)
I Gusti Ketut Agung Ulupui (Universitas Negeri Jakarta)

Article Info

Publish Date
07 Sep 2023

Abstract

This study aims to examine the effect of financial performance and carbon emissions disclosure on environmental performance, and to examine the role of good corporate governance in moderating this relationship. This study uses quantitative methods with secondary data in the form of annual reports of non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. The sample was determined using purposive sampling method and produced 132 samples. The results of this study indicate that financial performance has a positive and significant effect on environmental performance, and disclosure of carbon emissions has a positive and significant effect on environmental performance. However, good corporate governance cannot moderate the relationship between financial performance and carbon emission disclosure on environmental performance.  

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Journal Info
Business and Investment Review
Website

Abbrev

birev

Publisher

CV. Lenggogeni Data Publishing

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

BIREV: Business and Investment Review covers all aspects of management, business and investment. Journal Scope: Strategic management, Human resource and performance management, Business environment, Marketing strategic, cost-volume-profit analysis, Cost analysis for pricing and cost management, ...