Authors :
Rhian Rafsanjani; Ratna Mappanyukki
Volume/Issue :
Volume 9 - 2024, Issue 1 - January
Google Scholar :
http://tinyurl.com/37vccjzh
Scribd :
http://tinyurl.com/5n77rb43
DOI :
https://doi.org/10.5281/zenodo.10548566
Abstract :
This study aims to determine the effect of
Capital Expenditure, Debt Maturity, Financial Slack on
Carbon Emission Disclosure. The population in this
study is manufacturing companies listed on the
Indonesia Stock Exchange for the 2019-2021 period.
The sampling technique uses purposive sampling of 69
samples. The Analysis Methods used are Descriptive
Analysis, Model Selection Test, Classical assumption
Test, Hypothesis Test, Multiple Regression Test. The
results show that Capital Expenditure and Financial
Slack have a positive influence on Carbon Emission
Disclosure. While Debt Maturity has no influence on
Carbon Emission Disclosure.
Keywords :
Disclosure of Carbon Emissions; Capital Expenditure; Debt Maturity; Financial Slack.
This study aims to determine the effect of
Capital Expenditure, Debt Maturity, Financial Slack on
Carbon Emission Disclosure. The population in this
study is manufacturing companies listed on the
Indonesia Stock Exchange for the 2019-2021 period.
The sampling technique uses purposive sampling of 69
samples. The Analysis Methods used are Descriptive
Analysis, Model Selection Test, Classical assumption
Test, Hypothesis Test, Multiple Regression Test. The
results show that Capital Expenditure and Financial
Slack have a positive influence on Carbon Emission
Disclosure. While Debt Maturity has no influence on
Carbon Emission Disclosure.
Keywords :
Disclosure of Carbon Emissions; Capital Expenditure; Debt Maturity; Financial Slack.
