PENGARUH PROFITAILITAS, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR ENERGI PERIODE 2018-2020
Abstract
The purpose of this study is to determine the effect of Profitability, Firm Size, and Managerial Ownership on Disclosure of Carbon Emissions. The type of data used is secondary data. The type of this research is quantitative research with associative. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in 2018-2020. Using purposive sampling, a sample of 9 companies was obtained, so there were 27 observational data. Data analysis for hypothesis testing in this study used panel data regression analysis. The results of this study are Profitability and Company Size have no effect on disclosing carbon emissions to companies. Meanwhile, managerial ownership has an effect on disclosing carbon emissions in energy sector companies for the 2018-2020 period.Keywords : Profitability, Firm Size, Managerial Ownership, Disclosure Carbon Emissions, Energy Sector Companies
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