Voluntary Disclosure: The Role of Institutional Ownership as a Moderating Variable Between Carbon Emission Disclosure to Financial Performance

• Auteurs principaux: Brilliani, Brilliani, Setianingtyas Honggowati, Christiyaningsih Budiwati
• Format: UMS Journal (OJS)
• Langue: eng
• Publié: Universitas Muhammadiyah Surakarta 2024
• Sujets: rbon Emission Disclosure, Financial Performance, Institutional Ownership
• Accès en ligne: https://journals2.ums.ac.id/index.php/reaksi/article/view/3060

Voluntary disclosure, especially disclosure of carbon emissions in mining companies, is still low. The purpose of this study is to analyze the impact of carbon emission disclosure on financial performance and to find out whether the ownership of institutions can moderate the impact of carbon emissio...