Voluntary Disclosure: The Role of Institutional Ownership as a Moderating Variable Between Carbon Emission Disclosure to Financial Performance
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...
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| Formatua: | UMS Journal (OJS) |
| Hizkuntza: | eng |
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Universitas Muhammadiyah Surakarta
2024
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| Sarrera elektronikoa: | https://journals2.ums.ac.id/index.php/reaksi/article/view/3060 |
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| _version_ | 1805342499550527488 |
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| author | Brilliani, Brilliani Setianingtyas Honggowati Christiyaningsih Budiwati |
| author_facet | Brilliani, Brilliani Setianingtyas Honggowati Christiyaningsih Budiwati |
| author_sort | Brilliani, Brilliani |
| collection | OJS |
| description | 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 emission disclosure on financial performance. The data for this study was collected from annual reports and sustainability reports. The sample for this research is 305 mining companies and transportation companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange in 2018 - 2022. The research model used is moderated regression analysis (MRA). The research results show that carbon emission disclosure has a negative effect on financial performance and institutional ownership can moderate the effect of carbon emission disclosure on financial performance. Disclosure of carbon emissions is so expensive that some companies do not disclose it. Disclosing information about carbon would be an advantage for companies.
Keywords: Carbon Emission Disclosure, Financial Performance, Institutional Ownership. |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-3060 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2024 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-3060 Voluntary Disclosure: The Role of Institutional Ownership as a Moderating Variable Between Carbon Emission Disclosure to Financial Performance Brilliani, Brilliani Setianingtyas Honggowati Christiyaningsih Budiwati rbon Emission Disclosure, Financial Performance, Institutional Ownership 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 emission disclosure on financial performance. The data for this study was collected from annual reports and sustainability reports. The sample for this research is 305 mining companies and transportation companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange in 2018 - 2022. The research model used is moderated regression analysis (MRA). The research results show that carbon emission disclosure has a negative effect on financial performance and institutional ownership can moderate the effect of carbon emission disclosure on financial performance. Disclosure of carbon emissions is so expensive that some companies do not disclose it. Disclosing information about carbon would be an advantage for companies. Keywords: Carbon Emission Disclosure, Financial Performance, Institutional Ownership. Universitas Muhammadiyah Surakarta 2024-01-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://journals2.ums.ac.id/index.php/reaksi/article/view/3060 10.23917/reaksi.v8i3.3060 Riset Akuntansi dan Keuangan Indonesia; Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia; 248-260 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/3060/1138 Copyright (c) 2024 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | rbon Emission Disclosure, Financial Performance, Institutional Ownership Brilliani, Brilliani Setianingtyas Honggowati Christiyaningsih Budiwati Voluntary Disclosure: The Role of Institutional Ownership as a Moderating Variable Between Carbon Emission Disclosure to Financial Performance |
| title | Voluntary Disclosure: The Role of Institutional Ownership as a Moderating Variable Between Carbon Emission Disclosure to Financial Performance |
| title_full | Voluntary Disclosure: The Role of Institutional Ownership as a Moderating Variable Between Carbon Emission Disclosure to Financial Performance |
| title_fullStr | Voluntary Disclosure: The Role of Institutional Ownership as a Moderating Variable Between Carbon Emission Disclosure to Financial Performance |
| title_full_unstemmed | Voluntary Disclosure: The Role of Institutional Ownership as a Moderating Variable Between Carbon Emission Disclosure to Financial Performance |
| title_short | Voluntary Disclosure: The Role of Institutional Ownership as a Moderating Variable Between Carbon Emission Disclosure to Financial Performance |
| title_sort | voluntary disclosure the role of institutional ownership as a moderating variable between carbon emission disclosure to financial performance |
| topic | rbon Emission Disclosure, Financial Performance, Institutional Ownership |
| topic_facet | rbon Emission Disclosure, Financial Performance, Institutional Ownership |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/3060 |
| work_keys_str_mv | AT brillianibrilliani voluntarydisclosuretheroleofinstitutionalownershipasamoderatingvariablebetweencarbonemissiondisclosuretofinancialperformance AT setianingtyashonggowati voluntarydisclosuretheroleofinstitutionalownershipasamoderatingvariablebetweencarbonemissiondisclosuretofinancialperformance AT christiyaningsihbudiwati voluntarydisclosuretheroleofinstitutionalownershipasamoderatingvariablebetweencarbonemissiondisclosuretofinancialperformance |