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Factor Affecting Intentions of Indonesian Companies to Disclose Carbon Emission

Author

Listed:
  • 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.)

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.

Suggested Citation

  • Ignatius Edward Riantono & Felicia Wigna Sunarto, 2022. "Factor Affecting Intentions of Indonesian Companies to Disclose Carbon Emission," International Journal of Energy Economics and Policy, Econjournals, vol. 12(3), pages 451-459, May.
    • Handle: RePEc:eco:journ2:2022-03-49
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    References listed on IDEAS

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    More about this item

    Keywords

    Firm Size; Profitability; Leverage; Institutional Ownership; Board Size; Board Independence; Carbon Emission Disclosure;
    All these keywords.

    JEL classification:

    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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