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

Author

Listed:
  • 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,)

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.

Suggested Citation

  • Meiryani Meiryani & Shi-Ming Huang & Dezie Leonarda Warganegara & Moch Doddy Ariefianto & Vaeren Teresa & Helda Oktavianie, 2023. "The Effect of Industrial Type, Environmental Performance and Leverage on Carbon Emission Disclosure: Evidence from Indonesian LQ45 Companies," International Journal of Energy Economics and Policy, Econjournals, vol. 13(4), pages 622-633, July.
    • Handle: RePEc:eco:journ2:2023-04-62
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    References listed on IDEAS

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    More about this item

    Keywords

    Carbon Emission Disclosure; Type of Industry; Leverage; Profitability; Environmental Performance;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • G2 - Financial Economics - - Financial Institutions and Services
    • G4 - Financial Economics - - Behavioral Finance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • L2 - Industrial Organization - - Firm Objectives, Organization, and Behavior

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