Analysis of Carbon Emission Disclosure on Investor Reaction

Safelia, Nela and Haryadi, Haryadi and Diah Puspa Arum, Enggar and Afrizal, Afrizal (2020) Analysis of Carbon Emission Disclosure on Investor Reaction. Research Journal of Finance and Accounting, 11 (22). pp. 112-121. ISSN ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)

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Abstract

This study aims to analyze and obtain empirical evidence regarding the size of the company, the leverage level, and the profitability of carbon emission disclosure as well as how its impact on investor reaction. The population of this study was manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. 105 companies were involved as the sample of this study selected using a purposive sampling method. The obtained data were then analyzed using multiple regression analysis and simple regression analysis. The results of this study were company size, leverage level, and profitability simultaneously affect carbon emission disclosure. To be specific, company size does not affect carbon emission disclosure while leverage level negatively affects carbon emission disclosure. Meanwhile, profitability affects carbon emission disclosure, while the effect of carbon emission disclosure does not affect the investor reaction. Keywords: carbon emission disclosure, CSR, investor reaction, profitability, company size, and leverage

Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User:	Safelia
Date Deposited:	12 Apr 2023 06:49
Last Modified:	12 Apr 2023 06:49
URI:	https://repository.unja.ac.id/id/eprint/46774

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