The Effect of Industrial Type, Environmental Performance and Leverage on Carbon Emission Disclosure: Evidence from Indonesian LQ45 Companies

Meiryani Meiryani, Shi-Ming Huang, Dezie Leonarda Warganegara, Moch Doddy Ariefianto, Vaeren Teresa and Helda Oktavianie
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Meiryani Meiryani: Department of Accounting, School of Accounting, Bina Nusantara University, Jakarat, Indonesia,
Shi-Ming Huang: Accounting and Information Technology Department, National Chung Cheng University, Taiwan,
Dezie Leonarda Warganegara: Department of Management, BINUS Business School, Doctor of Research in Management, Bina Nusantara University, Jakarta, Indonesia
Moch Doddy Ariefianto: Department of Accounting, Finance Program, School of Accounting, Bina Nusantara University, Jakarat, Indonesia.
Vaeren Teresa: Department of Accounting, School of Accounting, Bina Nusantara University, Jakarat, Indonesia,
Helda Oktavianie: Department of Accounting, School of Accounting, Bina Nusantara University, Jakarat, Indonesia,

International Journal of Energy Economics and Policy, 2023, vol. 13, issue 4, 622-633

Abstract: This study aims to examine and look for empirical evidence related to the determinants that influence the carbon emissions disclosure. The factors tested in this study include industrial type, environmental performance, leverage, and profitability. This research method uses a quantitative approach. The source of data in this study uses secondary data, namely data from sustainability reports and annual reports. The population used is all LQ45 index companies listed on the Indonesia Stock Exchange in 2016 2020 and this study uses purposive sampling technique. This study uses tests such as descriptive statistical analysis, classical assumption test, hypothesis testing and multiple linear regression analysis. The results of this study indicate that the industrial type and CEO tenure have no effect on carbon emission disclosures, while leverage, profitability, environmental performance, CEO gender and technology for disclosure have a negative effect on carbon emission disclosures. This first study factors effect carbon emission disclosure in emerging countries.

Keywords: Carbon Emission Disclosure; Type of Industry; Leverage; Profitability; Environmental Performance (search for similar items in EconPapers)
JEL-codes: D21 G2 G4 H32 L2 (search for similar items in EconPapers)
Date: 2023
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