scholarly journals Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure

2020 ◽  
Vol 10 (2) ◽  
pp. 349
Author(s):  
Masiyah Kholmi ◽  
Attika Dewi Shaqinnah Karsono ◽  
Dhaniel Syam
Keyword(s):  
Carbon Emissions ◽  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Carbon Emission ◽  
Stock Exchange ◽  
Company Size ◽  
Public Companies ◽  
The Public ◽  
Service Companies ◽  
Data Collection Technique

This study aims to examine the effect of environmental performance, company size, profitability on disclosure of carbon emissions in non-service companies listed on the Indonesia Stock Exchange (IDX). The population of this study used non-service companies listed on the Indonesia Stock Exchange (IDX) in 2017. The research sample was 34 companies selected through the purposive sampling method. The data collection technique using documentation method. Data analysis techniques using multiple regression analysis with statistical tools used are SPSS V.24. The results showed that the company's environmental performance did not influence the company to conduct carbon emission disclosure. by obtaining a PROPER rating, it does not guarantee the company will disclose carbon emissions properly. While company size and profitability, have no effect on carbon emission disclosure, because companies still choose to make other disclosures that can increase their legitimacy in the eyes of the public. Companies consider carbon emission disclosure as not yet able to add value to companies and the nature of emissions disclosures carbon which is still in the form of voluntary disclosure. This research contributes to disclosure of carbon emissions from company activities in the annual report and the company can prevent and reduce carbon emissionsc.

scholarly journals Pengaruh Kompetisi, Pertumbuhan Laba dan Kinerja Lingkungan terhadap Pengungkapan Informasi Emisi Karbon pada Perusahaan

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 296
Author(s):  
Hilmi Hilmi ◽  
Lilis Puspitawati ◽  
Ranti Utari
Keyword(s):  
Production Process ◽  
Empirical Evidence ◽  
Carbon Emissions ◽  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Carbon Emission ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Check List ◽  
Profit Growth

Disclosure of carbon emissions (Carbon Emission Disclosure) is a voluntary disclosure of carbon emissions resulting from the company's production process. This research itself aims to obtain empirical evidence about competition, profit growth and environmental performance on the disclosure of carbon emissions of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The method applied to measure the extent of disclosure of carbon emissions adopted from the check list developed based on the request sheet obtained from the Carbon Disclosure Project (CDP). The results of this study indicate that competition, profit growth and environmental performance have no effect on Carbon Emission Disclosure.

scholarly journals Pengungkapan Emisi Karbon: Menguji Peranan Tipe Industri, Kinerja Lingkungan, Karakteristik Perusahaan dan Komite Audit

2019 ◽  
Vol 17 (2) ◽  
pp. 227
Author(s):  
Nur Widhya Tyas Saptiwi
Keyword(s):  
Climate Change ◽  
Carbon Emissions ◽  
Environmental Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Global Climate ◽  
Company Size ◽  
Business World ◽  
Purposive Sampling ◽  
Industry Type

Discourse on climate change and global warming in the last few decades has caused unrest among people and business world around the world. One reason is the uncontrolled disposal of carbon emissions. The efforts of each country to increase economic growth through the industrialization of turub worsen the global climate. Therefore, a global movement is needed to anticipate climate change that can threaten the survival of humanity. This study aims to examine the effect of industry type, environmental performance, company characteristics (profitability, leverage, company size) and audit committee on the disclosure of carbon emissions in companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. Samples were taken using purposive sampling techniques and produced 117 companies that can be used for hypothesis testing. Regression analysis results show that environmental performance, company size and audit committee have a positive effect on disclosure of carbon emissions. Meanwhile, industry type and profitability negatively affect the disclosure of carbon emissions, while leverage does not affect the disclosure of carbon emissions. Abstrak Wacana tentang perubahan iklim dan pemanasan global dalam beberapa dekade terakhir telah menimbulkan kegelisahan dikalangan masyarakat dan dunis bisnis di seluruh dunia. Salah satu penyebabnya adalah pembuangan emisi karbon yang tidak terkendali. Upaya tiap-tiap negara untuk meningkatkan pertumbuhan ekonomi melalui industrialisasi turub memperburuk iklim global. Karena itu, perlu gerakan global untuk mengantisipasi perubahan iklim yang dapat mengancam kelangsungan umat manusia. Penelitian ini bertujuan untuk menguji pengaruh tipe industri, kinerja lingkungan, karakteristik perusahaan (profitabilitas, leverage, ukuran perusahaan) dan komite audit terhadap pengungkapan emisi karbon pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012-2016. Sampel diambil dengan menggunakan tehnik purposive sampling dan menghasilkan 117 perusahaan yang dapat digunakan untuk pengujian hipotesis. Analisis regresi menunjukkan kinerja lingkungan, ukuran perusahaan dan komite audit berpengaruh positif terhadap pengungkapan emisi karbon. Tipe industri dan profitabilitas berpengaruh negatif terhadap pengungkapan emisi karbon. Sedangkan leverage tidak berpengaruh terhadap pengungkapan emisi karbon.

scholarly journals Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies

2021 ◽  
Vol 11 (2) ◽  
pp. 197
Author(s):  
Lutfiana Pratiwi ◽  
Bunga Maharani ◽  
Yosefa Sayekti
Keyword(s):  
Environmental Performance ◽  
Carbon Emission ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Least Square ◽  
Carbon Accounting ◽  
Company Size ◽  
Manufacturing Companies ◽  
Firm Reputation ◽  
The Government

Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied carbon accounting to all companies in Indonesia, because of non-explicit laws and low quality of human resources. Various studies have been conducted to find the determinant factors for companies to make carbon emission disclosure. This research aims at examining the influence of type of industry, profitability, company size, environmental performance, and audit firm reputation on the carbon emission disclosure of manufacturing companies listed on the Indonesia Stock Exchange years 2016-2019. It employed a purposive sampling technique and obtained 290 observations and the data were analyzed using Ordinary Least Square. The shows that type of industry, profitability and company size influence carbon emission disclosure. However, this research does not successfully show the influence of environmental performance and reputation of public accountant office on carbon emission disclosure.

scholarly journals GREEN STRATEGY MODERATE THE EFFECT OF CARBON EMISSION DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON FIRM VALUE

2021 ◽  
Vol 3 (2) ◽  
pp. 133
Author(s):  
Sistya Rachmawati
Keyword(s):  
Carbon Emissions ◽  
Environmental Performance ◽  
Firm Value ◽  
Quantitative Research ◽  
Carbon Emission ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Green Strategy

The purpose of this study is to examine and analyze: (1) The effect of disclosure of carbon emissions and environmental performance on firm value. (2) Effect of green strategy on firm value (3) Green strategy Moderates the effect of disclosure of carbon emissions and environmental performance on firm value. Quantitative research uses secondary data taken by purposive sampling from annual reports and sustainable reports of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The data is processed by panel regression. The conclusion of this study (1) Disclosure of carbon emissions has no effect on firm value. (2) Environmental performance and green strategy have a significant positive effect on firm value. (3) The green strategy strengthens the effect of carbon emission disclosure on firm value. (4) The green strategy is not proven to strengthen environmental performance on company value. So, the green strategy only acts as a predictor or independent variable.

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 8 (11) ◽  
pp. 6618
Author(s):  
Putu Ayu Cahya Dewi ◽  
Ida Bagus Panji Sedana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Company Size ◽  
Financial Reports ◽  
Public Companies ◽  
The Public ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) or corporate social responsibility is one of the activities carried out by the company to maintain good relations with the public or the public. Companies are required to submit information about CSR activities carried out, usually these activities are published by the company in annual reports and also sustainability reports. The purpose of this study was to determine the effect of profitability, company size, and leverage on CSR disclosure. This research was conducted on basic industrial and chemical sector companies listed on the Stock Exchange in 2014-2017. The sample of this study was 38 companies using the nonprobability sampling method. Data collection is done by observing financial reports and annual reports published by the company. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the positive and not significant profitability of the effect on CSR disclosure, company size has a positive and significant effect on CSR disclosure, leverage has a negative and significant effect on CSR disclosure. Keywords: profitability, company size, leverage, corporate social responsibility

Effect of Profitability, Company Size, Capital Structure, and Liquidity Risk on Firm Value of Indonesian Banks

2021 ◽  
Vol 4 (1) ◽  
pp. 14-27
Author(s):  
Fenty Fauziah ◽  
Rafiqoh Rafiqoh
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Liquidity Risk ◽  
Share Price ◽  
Company Size ◽  
The Public ◽  
Retained Earnings

The main objective of any firm is to maximize shareholder's wealth, which can be seen from firm value.  This study aims to analyze and explain the effect of profitability, company size, capital structure, and liquidity risk on firm value banking companies in Indonesia. The population of this study is all banking companies listed on the Indonesia Stock Exchange, with an observation period of 2017-2018. The sample selection using a purposive sampling method. Data have both cross-section and time variation. Analysis and hypothesis testing were carried out by using a linear regression analysis using Eviews 11. The results showed that investors viewed that the company's overall profits from its business activities could increase its share price. The capital structure owned by the public relatively small, which meant that the company could provide a source of funds from within the company in the form of the owner's capital or retained earnings. Funds obtained from loans, if they were not followed by the ability to manage funds or were not channeled back to the community, would cause interest expenses and destroy profits. This condition results in investors selling their shares. Investors in making investment decisions paid attention to one indicator at a time and paid attention to all the factors that determined the company's value.

scholarly journals The Effect of Environmental Disclosure and Performance on Profitability in the Companies Listed on the Stock Exchange of Thailand (SET)

2021 ◽  
Vol 19 (1) ◽  
pp. 66-72
Author(s):  
Indah Fajarini Sri Wahyuningrum ◽  
Muhammad Ihlashul Amal ◽  
Suci Sularsih
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Iso 14001 ◽  
Company Size ◽  
Analysis Tool ◽  
Environmental Disclosure ◽  
Time Period ◽  
One Year

The main objective of this study is to determine the empirical evidence of the effect of environmental disclosure, environmental performance, company age, and company size on profitability. The purposive sampling method was used to determine the sample of companies and obtained 85 companies from a total population of 100 large companies listed on the Thailand Stock Exchange (SET) in 2018. The data analysis technique used was multiple linear regression analysis using analysis tool IBM SPSS Statistics version 26. The results of this study prove that environmental disclosure has a significant positive effect on profitability. Environmental performance and company size have a significant negative effect on profitability. On the other hand, company age is not proven to have a significant effect on profitability. Based on the research results, it can be concluded that more extensive environmental disclosure is able to increase the achievement of profitability. However, company age is not a factor affecting profitability. Meanwhile, company size and environmental performance as measured by total assets and the existence of ISO 14001 certifications are proven to reduce the level of company profitability. This study also has several limitations, including the time period which is limited to only one time period, namely 2018. It is expected that further studies can expand the time period by more than one year. This is since using a time period of more than one year can illustrate the effect of environmental disclosure and environmental performance, company age and company size on the profitability achieved by the companies.  In addition, it is expected that the results of this study can provide input to companies to be more concerned regarding company performance activities, especially on the environment because there are still many companies that have low levels of environmental disclosure even though environmental disclosure in Thailand is still voluntary.

Corporate Governance, Firms’ Characteristics and Environmental Performance Disclosure Practices of Indian Companies

2019 ◽  
Vol 12 (2) ◽  
pp. 142-155
Author(s):  
Ritu Pareek ◽  
Krishna Dayal Pandey ◽  
Tarak Nath Sahu
Keyword(s):  
Corporate Governance ◽  
Environmental Performance ◽  
Positive Impact ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Independent Directors ◽  
Regulatory Body ◽  
Board Size ◽  
The Public ◽  
Negative Effect

This study attempts to explore the effect of corporate governance parameters like board size and independent directors along with firm-specific characteristics such as age, size and profitability on the environmental performance disclosure of 38 National Stock Exchange (NSE) listed Indian non-financial companies for the period of 2013–2017. This study uses panel data analysis and finally documents a positive impact of board size and age of firm on the environmental performance disclosures of Indian companies. The study also finds a significant and negative effect of board independence on the environmental performance disclosure of such companies. The study based on its findings questions the role of independent directors as an internal regulatory body and suggests external regulatory specifications for better environmental performance and its disclosure to the public.

scholarly journals KAJIAN ATAS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LINGKUNGAN (ENVIRONMENTAL DISCLOSURE) PADA PERUSAHAAN PUBLIK DI BEJ PADA TAHUN 2004 - 2005

2007 ◽  
Vol 7 (2) ◽  
pp. 107 ◽  
Author(s):  
Bambang Sudaryono
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Analysis Method ◽  
Environmental Disclosure ◽  
Public Companies ◽  
The Public ◽  
The Impact ◽  
Research Show

<p class="Style1"><strong><em>The aim of this research is to analyze the factors that impact the public companies' </em></strong><strong><em>enviromental disclosure and also to analyze the impact of corporate (company's size, age, </em></strong><strong><em>ROA and earnings management) on coprporate disclosure (mandatory and voluntary). Data </em></strong><strong><em>are obtained from 60 companies, which are listed on Jakarta Stock Exchange, and </em></strong><strong><em>selected based on the purposive sampling method. The data analysis method is used the </em></strong><strong><em>path analysis. The result of this research show that on the significant rate of 5%, the </em></strong><strong><em>company's size, ROA, earnings management and </em></strong><em>corporate </em><strong><em>disclosure have a significant </em></strong><strong><em>effect </em></strong>to <strong><em>environmental disclosure. While for the company's age and financial leverage </em></strong><strong><em>have no significant effect to the environmental disclosure.</em></strong></p><p class="Style1"><strong><em>Keywords: Enviromental disclosure, company's size, company's age, ROA and coprporate disclosure.</em></strong></p>

scholarly journals FIRM CHARACTERISTIC, OWNERSHIP STRUCTURE AND VOLUNTARY DISCLOSURE: A Study of Indonesian listed Manufacturing Firm

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Wirmie Eka Putra ◽  
Indra Lila Kusuma ◽  
Maya Widyana Dewi
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Significance Test ◽  
Managerial Ownership ◽  
Company Size ◽  
Test Results ◽  
Manufacturing Companies ◽  
Manufacturing Firm ◽  
Factors Affecting

This study is entitled Analysis of Factors Affecting Voluntary Disclosure (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2017-2019). This study aims to examine the effect of leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership on voluntary disclosure. Data analysis methods used are multiple regression analysis, simultaneous significance test and partial significance test. Simultaneous significance test results show that leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership have a significant effect on voluntary disclosure. The results of the partial significance test show that leverage and firm size affect voluntary disclosure, while liquidity, profitability, managerial ownership, and institutional ownership do not affect voluntary disclosure. Keywords: voluntary disclosure, leverage, liquidity, profitability, company size, managerial ownership, institutional ownership

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