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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
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    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.
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    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.

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    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

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