Rosel, Rosel and Meutia, Meutia and Taqi, Muhamad and ZULFIKAR, Rudi (2022) The Effect of Structure Ownership and Profitability to Carbon Emission Disclosure in Indonesia Mining Companies. ICOSTELEM.
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Abstract
This study aims to investigate effect of structure of ownerships and profitability on carbon emission disclosure in mining companies. This study uses secondary data obtained from annual report and sustainable report companies. Sampling technicque that use in this study was purposive sampling. The number of samples of used in this study was 9 companies from total 49 mining companies that listed in Indonesian Stock Exchange (IDX) on 2016-2020. Total unit analisis in this study was 45. The data were analiyzed by using descriptive statistic and logistic regression. The result showed that individually structure ownership by institutional ownership and profitability no effect on carbon emission disclosures in mining companies listed on Indonesian Stock Exchange for the 2016-2020 periods. Keyword: Institutional ownership, Profitability, and Carbon Emission Disclosure.
| Item Type: | Article | ||||||
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| Uncontrolled Keywords: | Institutional ownership, Profitability, and Carbon Emission Disclosure. | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 08-Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) | ||||||
| Depositing User: | Perpustakaan Pusat | ||||||
| Date Deposited: | 20 Dec 2022 09:00 | ||||||
| Last Modified: | 20 Dec 2022 10:02 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/18663 |
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