Type of Industry Moderates Effects of Environmental Performance and International Sales on Carbon Emissions Disclosure

Murwaningsari, Etty and Rachmawati, Sistya (2022) Type of Industry Moderates Effects of Environmental Performance and International Sales on Carbon Emissions Disclosure. In: LePALISSHE 2021, 3 August 2021, Malang, Indonesia.

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Abstract

The purpose of this research is to analyze the effect of environmental performance on carbon emission disclosure, the effect of international sales on carbon emission disclosure, and the type of industry is moderating the effect of environmental performance and international sales on carbon emission disclosures. Unit analysis is manufacturing company with time horizon 5 years (2015-2019). Secondary data obtained from company’s annual report, sustainability report, company’s website, and Indonesia Stock Exchange‘s website. Data analysis techniques is Multiple Regression Analysis. Results showed that environmental performance and international sales does not significantly influence carbon emission disclosure. Type of industry is able to moderate the effect of environmental performance on carbon emission disclosure. Type of industry is not able to moderate the effect of international sales on carbon emission disclosure. Control variables which are institutional ownership and independent commissioner significantly influences carbon emission disclosure.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: environmental performance; type of industry; carbon emission disclosure
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 29 Mar 2022 08:18
Last Modified: 29 Mar 2022 08:18
URI: https://eprints.eudl.eu/id/eprint/9948

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