Jurnal Aplikasi Akuntansi
Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023

PENGARUH PROFITABILITAS, ENVIRONMENTAL MANAGEMENT SYSTEM, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP CARBON EMISSIONS DISCLOSURE

Yenty Suherman (Universitas Bunda Mulia)
Kurniawati Kurniawati (Universitas Bunda Mulia)

Article Info

Publish Date
13 Sep 2023

Abstract

This study aims to analyze the effect of profitability, environmental management systems, institutional ownership, and audit committees on carbon emission disclosure. The research population is energy companies registered on the Indonesia Stock Exchange in 2019-2021. The sample selection used a purposive sampling technique and resulted in 47 companies as the final sample. The results of this study show that the environmental management system and audit committee significantly affect carbon emission disclosure. In contrast, profitability and institutional ownership do not significantly affect carbon emission disclosure.

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Journal Info
Jurnal Aplikasi Akuntansi
Website

Abbrev

jaa

Publisher

Universitas Mataram

Subject

Economics, Econometrics & Finance

Description

Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan. ...