Research Article
Type of Industry Moderates Effects of Environmental Performance and International Sales on Carbon Emissions Disclosure
@INPROCEEDINGS{10.4108/eai.3-8-2021.2315151, author={Etty Murwaningsari and Sistya Rachmawati}, title={Type of Industry Moderates Effects of Environmental Performance and International Sales on Carbon Emissions Disclosure}, proceedings={Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia}, publisher={EAI}, proceedings_a={LEPALISSHE}, year={2022}, month={1}, keywords={environmental performance; type of industry; carbon emission disclosure}, doi={10.4108/eai.3-8-2021.2315151} }- Etty Murwaningsari
Sistya Rachmawati
Year: 2022
Type of Industry Moderates Effects of Environmental Performance and International Sales on Carbon Emissions Disclosure
LEPALISSHE
EAI
DOI: 10.4108/eai.3-8-2021.2315151
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.
