FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE
This study examines the influence of green strategy, green investment, and environmental performance on carbon emission disclosure, with good corporate governance as a moderating variable. The research adopts a quantitative approach using secondary data. The research method employed is documentatio...
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| Format: | Article |
| Language: | Indonesian |
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Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
2025-01-01
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| Series: | Ekuitas: Jurnal Ekonomi dan Keuangan |
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| Online Access: | https://ejournal.stiesia.ac.id/ekuitas/article/view/6670 |
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| _version_ | 1841558743545806848 |
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| author | Jaenudin Jaenudin Endang Ruhiyat Sugiyanto Sugiyanto |
| author_facet | Jaenudin Jaenudin Endang Ruhiyat Sugiyanto Sugiyanto |
| author_sort | Jaenudin Jaenudin |
| collection | DOAJ |
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This study examines the influence of green strategy, green investment, and environmental performance on carbon emission disclosure, with good corporate governance as a moderating variable. The research adopts a quantitative approach using secondary data. The research method employed is documentation, with data collected from annual and company sustainability reports. The sample in this study consists of non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022, using a purposive sampling method. The sample obtained includes 91 companies out of a population of 772 companies. The data analysis technique used in this study is multiple linear regression analysis. The results show that the variables of green strategy and environmental performance have a positive influence on carbon emission disclosure, while green investment does not affect carbon emission disclosure. In the MRA testing, good corporate governance does not moderate the relationship between green strategy and environmental performance with carbon emission disclosure. In contrast, good corporate governance weakens the relationship between green investment and carbon emission disclosure.
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| format | Article |
| id | doaj-art-0c820d847dd94af2b3ce1f85ea0f6a5d |
| institution | Kabale University |
| issn | 2548-298X 2548-5024 |
| language | Indonesian |
| publishDate | 2025-01-01 |
| publisher | Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya |
| record_format | Article |
| series | Ekuitas: Jurnal Ekonomi dan Keuangan |
| spelling | doaj-art-0c820d847dd94af2b3ce1f85ea0f6a5d2025-01-06T06:47:30ZindSekolah Tinggi Ilmu Ekonomi Indonesia SurabayaEkuitas: Jurnal Ekonomi dan Keuangan2548-298X2548-50242025-01-018410.24034/j25485024.y2024.v8.i4.6670FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLEJaenudin Jaenudin0Endang Ruhiyat1Sugiyanto Sugiyanto2universitas PamulangUniversitas PamulangUniversitas Pamulang This study examines the influence of green strategy, green investment, and environmental performance on carbon emission disclosure, with good corporate governance as a moderating variable. The research adopts a quantitative approach using secondary data. The research method employed is documentation, with data collected from annual and company sustainability reports. The sample in this study consists of non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022, using a purposive sampling method. The sample obtained includes 91 companies out of a population of 772 companies. The data analysis technique used in this study is multiple linear regression analysis. The results show that the variables of green strategy and environmental performance have a positive influence on carbon emission disclosure, while green investment does not affect carbon emission disclosure. In the MRA testing, good corporate governance does not moderate the relationship between green strategy and environmental performance with carbon emission disclosure. In contrast, good corporate governance weakens the relationship between green investment and carbon emission disclosure. https://ejournal.stiesia.ac.id/ekuitas/article/view/6670carbon emission disclosuregreen strategy |
| spellingShingle | Jaenudin Jaenudin Endang Ruhiyat Sugiyanto Sugiyanto FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE Ekuitas: Jurnal Ekonomi dan Keuangan carbon emission disclosure green strategy |
| title | FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE |
| title_full | FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE |
| title_fullStr | FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE |
| title_full_unstemmed | FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE |
| title_short | FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE |
| title_sort | factors affecting carbon emission disclosure good corporate governance as a moderating variable |
| topic | carbon emission disclosure green strategy |
| url | https://ejournal.stiesia.ac.id/ekuitas/article/view/6670 |
| work_keys_str_mv | AT jaenudinjaenudin factorsaffectingcarbonemissiondisclosuregoodcorporategovernanceasamoderatingvariable AT endangruhiyat factorsaffectingcarbonemissiondisclosuregoodcorporategovernanceasamoderatingvariable AT sugiyantosugiyanto factorsaffectingcarbonemissiondisclosuregoodcorporategovernanceasamoderatingvariable |