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IJSTR >> Volume 9 - Issue 3, March 2020 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



CARBON iEMISSION iDISCLOSURE, iCOMPETITION iAND iCOMPANY’S iCHARACTERISTICS

[Full Text]

 

AUTHOR(S)

V.Herawaty,Veronica iPernanda iP

 

KEYWORDS

Competition, iCarbon iEmission iDisclosure, ifirm iage, ienvironmental iperformance iand iprofitability .

 

ABSTRACT

iOne iof ithe imost iimportant iissues iof ithis itwenty-first icentury iis iclimate ichange. iA icrucial irole iof ifirms iis idriving ithe iglobal itransition ifrom ia ihigh ito ia ilow icarbon ieconomy. iCarbon iemmision idisclosures i(CED ihereafter), ithrough iwhich icompanies irespond ito iclimate ichange iby ipresenting iand idisclosing iof istandard iinformation iabout itheir icarbon iemissions.. iThis iresearch iaims ito ifind iempirically ievidence iof ithe ieffect iof ifirm iage, iindustry itype, ienvironmental iperformance, iprofitability, iand iboard iof icommissionaires ion iCED iwith icompetition ias imoderating ivariable. iThe isample iof ithis iresearch iis icompanies ilisted ion ithe iIndonesia iStock iExchange ifor ithe iperiod iof i2016-2018. iBased ion ipurposive isampling, ithe itotal isample iused iin ithis iresearch imodel iis i73 isamples. iThe iresearch imethod iused iis iModerated iRegression iAnalysis i(MRA). iThe iresearch iresults ishow iprofitability, iboard iof icommissionaires, iand icompetition ipositively iaffect iCED. iWhile ifirm iage, iindustry itype, ienvironmental iperformance ido inot iaffect iCED. iCompetition istrengthens ithe ieffects iof iboard iof icommissionaires ion iCED. iHowever, icompetition idoes inot imoderate ithe ieffect iof ifirm iage, iindustry itype, ienvironmental iperformance, iand iprofitability ion iCED.

 

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