Media of Carbon Emissions Disclosure and Return on Asset Operations in State-owned Enterprises Public Company

Authors

  • Ari Purwanti Faculty of Economics, Universitas Dian Nusantara, Jakarta, Indonesia
  • Harnovinsah Harnovinsah Faculty of Economics and Business, Universitas Pancasila, Jakarta, Indonesia
  • Lucky Nugroho Faculty of Economics and Business, Universitas Mercu Buana, Jakarta, Indonesia https://orcid.org/0000-0002-9613-1667

DOI:

https://doi.org/10.32479/ijeep.13012

Abstract

The disclosure of carbon emissions information must be presented based on the Circular of Financial Services Authority No.30/SEOJK.04/2016 on the public companies including social and environmental responsibility reports in their Annual or Sustainability Reports. Therefore, the State-Owned Companies (BUMN), as the state-owned business entities listed on the Indonesia Stock Exchange (IDX), must indeed disclose their carbon emissions for their business operations. Therefore, this research aims to examine the extent of carbon emissions disclosure in the state-owned enterprises listed on the IDX studied from their websites and influence from the rate of return on their assets. The research uses the data from state-owned companies listed on the IDX from 2016 to 2019. It examines the multiple linear regression techniques. The Result looks that websites have a significant negative effect on the extent of carbon emission disclosure. Meanwhile, the return rate on the operating assets has no significant impact on the scope of disclosure of carbon emissions information.

Keywords:

Disclosure, Carbon emissions, Websites, Rate of return on assets

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Author Biography

Lucky Nugroho, Faculty of Economics and Business, Universitas Mercu Buana, Jakarta, Indonesia

Accounting and Finance

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Published

2022-05-18

How to Cite

Purwanti, A., Harnovinsah, H., & Nugroho, L. (2022). Media of Carbon Emissions Disclosure and Return on Asset Operations in State-owned Enterprises Public Company. International Journal of Energy Economics and Policy, 12(3), 418–424. https://doi.org/10.32479/ijeep.13012

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Articles