Pengaruh profitabilitas, growth opportunity, dan carbon emission disclosure terhadap trading carbon
Keywords:
Carbon Emission, Carbon Emission Disclosure, Carbon TradingAbstract
The study examines the effect of profitability, growth opportunity and carbon emission disclosure on carbon trading. We use energy sector companies in Indonesia as samples. The data analysis method we use is panel data regression with random effect as the selected estimator. Based on the analysis results, we found that carbon emission disclosure has a negative effect on carbon trading. Other variables such as profitability and growth opportunity do not affect carbon trading. This finding indicates that there is an inverse relationship between carbon emission disclosure and carbon trading in Indonesia. In other words, the better a company discloses its carbon emissions, the lower the company's need to conduct carbon trading.
Abstrak
Penelitian menguji pengaruh profitabilitas, growth opportunity dan carbon emission disclosure terhadap trading carbon. Kami menggunakan perusahaan-perusahaan sektor energi di Indonesia sebagai sampel. Metode analisis data yang kami gunakan adalah regresi data panel dengan random effect sebagai estimator yang terpilih. Berdasarkan hasil analisis, kami menemukan bahwa carbon emission disclosure berpengaruh negatif terhadap trading carbon. Variabel-variabel lain seperti profitabilitas dan growth opportunity tidak berpengaruh terhadap trading carbon. Temuan ini mengindikasikan bahwa terdapat hubungan yang bertolak belakang antara carbon emission disclosure dengan trading carbon di Indonesia. Dengan kata lain, semakin baik perusahaan mengungkapkan carbon emission-nya, maka kebutuhan perusahaan tersebut untuk melakukan trading carbon menjadi lebih rendah
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