Research Article
The Effect of Structure Ownership and Profitability to Carbon Emission Disclosure in Indonesia Mining Companies
@INPROCEEDINGS{10.4108/eai.4-11-2022.2329887, author={Rosel Rosel and Meutia Meutia and Muhamad Taqi and Rudi Zulfikar}, title={The Effect of Structure Ownership and Profitability to Carbon Emission Disclosure in Indonesia Mining Companies}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={institutional ownership profitability and carbon emission disclosure}, doi={10.4108/eai.4-11-2022.2329887} }- Rosel Rosel
Meutia Meutia
Muhamad Taqi
Rudi Zulfikar
Year: 2023
The Effect of Structure Ownership and Profitability to Carbon Emission Disclosure in Indonesia Mining Companies
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2329887
Abstract
This study aims to investigate effect of structure of ownerships and profitability on carbon emission disclosure in mining companies. This study uses secondary data obtained from annual report and sustainable report companies. Sampling technicque that use in this study was purposive sampling. The number of samples of used in this study was 9 companies from total 49 mining companies that listed in Indonesian Stock Exchange (IDX) on 2016-2020. Total unit analisis in this study was 45. The data were analiyzed by using descriptive statistic and logistic regression. The result showed that individually structure ownership by institutional ownership and profitability no effect on carbon emission disclosures in mining companies listed on Indonesian Stock Exchange for the 2016-2020 periods
