Determinants Carbon Emission Disclosure and the Moderating Role of Firm Size

Aldi Adriansyah Ramadhan; Heni Nurani Hartikayanti

doi:10.55927/ijbae.v5i1.568

Authors

Aldi Adriansyah Ramadhan Universitas Jenderal Achmad Yani
Heni Nurani Hartikayanti Universitas Jenderal Achmad Yani

DOI:

https://doi.org/10.55927/ijbae.v5i1.568

Keywords:

Carbon Emission Disclosure, Environmental Performance, Leverage, Financial Slack, Firm Size

Abstract

Research to examine effect Environmental Performance, Leverage, also Financial Slack on Carbon Emission Disclosure with Firm Size as moderator. Population consists basic materials sector IDX 2019–2024. 60 samples were used, selected through purposive sampling. Data analysis techniques employ Moderate Regression Analysis. Results indicate that environmental performance has positive also significant impact on carbon emission disclosure, while leverage has negative and significant effect on carbon emission disclosure. Financial slack does not have a significant influence on carbon emission disclosure. Furthermore, firm size weakens impact of environmental performance on carbon emission disclosure. Firm size is unable to moderate effects of leverage and financial slack on carbon emission disclosure.

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