IDEAS home Printed from https://ideas.repec.org/a/eco/journ2/2022-03-45.html
   My bibliography  Save this article

Media of Carbon Emissions Disclosure and Return on Asset Operations in State-owned Enterprises Public Company

Author

Listed:
  • Ari Purwanti

    (Faculty of Economics, Universitas Dian Nusantara, Jakarta, Indonesia)

  • Harnovinsah Harnovinsah

    (Faculty of Economics and Business, Universitas Pancasila, Jakarta, Indonesia)

  • Lucky Nugroho

    (Faculty of Economics and Business, Universitas Mercu Buana, Jakarta, Indonesia)

Abstract

The disclosure of carbon emissions information must be presented based on the Circular of Financial Services Authority No.30/SEOJK.04/2016 on the public companies including social and environmental responsibility reports in their Annual or Sustainability Reports. Therefore, the State-Owned Companies (BUMN), as the state-owned business entities listed on the Indonesia Stock Exchange (IDX), must indeed disclose their carbon emissions for their business operations. Therefore, this research aims to examine the extent of carbon emissions disclosure in the state-owned enterprises listed on the IDX studied from their websites and influence from the rate of return on their assets. The research uses the data from state-owned companies listed on the IDX from 2016 to 2019. It examines the multiple linear regression techniques. The Result looks that websites have a significant negative effect on the extent of carbon emission disclosure. Meanwhile, the return rate on the operating assets has no significant impact on the scope of disclosure of carbon emissions information.

Suggested Citation

  • Ari Purwanti & Harnovinsah Harnovinsah & Lucky Nugroho, 2022. "Media of Carbon Emissions Disclosure and Return on Asset Operations in State-owned Enterprises Public Company," International Journal of Energy Economics and Policy, Econjournals, vol. 12(3), pages 418-424, May.
    • Handle: RePEc:eco:journ2:2022-03-45
    as

    Download full text from publisher

    File URL: https://www.econjournals.com/index.php/ijeep/article/download/13012/6780
    Download Restriction: no
    File URL: https://www.econjournals.com/index.php/ijeep/article/view/13012
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Willy Arafah & Lucky Nugroho & Rowlan Takaya & Soeharjoto Soekapdjo, 2018. "Marketing Strategy for Renewable Energy Development In Indonesia Context Today," International Journal of Energy Economics and Policy, Econjournals, vol. 8(5), pages 181-186.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Fitra Dharma & Maran Marimutu & Liza Alvia, 2024. "Profitability and Market Value Effect on Carbon Emission Disclosures: The Moderating Role of Environmental Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 463-472, May.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Suripto & Supriyanto, 2021. "The Effect of the COVID-19 Pandemic on Stock Prices with the Event Window Approach: A Case Study of State Gas Companies, in the Energy Sector," International Journal of Energy Economics and Policy, Econjournals, vol. 11(3), pages 155-162.
    2. Yana, Syaifuddin & Nizar, Muhammad & Irhamni, & Mulyati, Dewi, 2022. "Biomass waste as a renewable energy in developing bio-based economies in Indonesia: A review," Renewable and Sustainable Energy Reviews, Elsevier, vol. 160(C).
    3. Wiwik Utami & Lucky Nugroho & Kelum Jayasinghe, 2021. "Carbon Credit Risk Mitigation of Deforestation: A Study on the Performance of P2H Products and Services in Indonesia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(2), pages 125-137, April.
    4. Anton Atno Parluhutan Sinaga & Sunday Ade Sitorus, 2023. "The Role of Consumer Attitude and Renewable Energy towards Environmental Friendly Policies in the Intention to Comply With the Paid Plastic Environmental Friendly Policy," International Journal of Energy Economics and Policy, Econjournals, vol. 13(1), pages 14-21, January.

    More about this item

    Keywords

    Disclosure; Carbon emissions; Websites; Rate of return on assets;
    All these keywords.

    JEL classification:

    • F64 - International Economics - - Economic Impacts of Globalization - - - Environment
    • F65 - International Economics - - Economic Impacts of Globalization - - - Finance
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ2:2022-03-45. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ilhan Ozturk (email available below). General contact details of provider: http://www.econjournals.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.