Factor Affecting Intentions of Indonesian Companies to Disclose Carbon Emission

Ignatius Edward Riantono and Felicia Wigna Sunarto
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Ignatius Edward Riantono: Faculty of Economics and Communication, Bina Nusantara University, West Jakarta, Indonesia.
Felicia Wigna Sunarto: Faculty of Economics and Communication, Bina Nusantara University, West Jakarta, Indonesia.

International Journal of Energy Economics and Policy, 2022, vol. 12, issue 3, 451-459

Abstract: This study aims to determine and analyze the effect of Firm Size, Profitability, Leverage, Institutional Ownership, Board Size, and Board Independence on Carbon Emission Disclosure. The population in this study are the companies involved in the CDP Project, totaling 84 companies. While the sample used in this study amounted to 19 companies. The method used in this study is panel data regression with the Eviews 10 application tool. The results in this study found that Board Size had a positive and significant effect on Carbon Emission Disclosure. Meanwhile, Firm Size, profitability, leverage, Institutional Ownership, and Board Independence were found to have no effect and not significant on Carbon Emission Disclosure.

Keywords: Firm Size; Profitability; Leverage; Institutional Ownership; Board Size; Board Independence; Carbon Emission Disclosure (search for similar items in EconPapers)
JEL-codes: O16 Q51 Q56 (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eco:journ2:2022-03-49

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