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

• Автори: Brilliani, Brilliani, Setianingtyas Honggowati, Christiyaningsih Budiwati
• Формат: UMS Journal (OJS)
• Мова: eng
• Опубліковано: Universitas Muhammadiyah Surakarta 2024
• Предмети: rbon Emission Disclosure, Financial Performance, Institutional Ownership
• Онлайн доступ: 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...