Relationship Analysis of Eco-Control, Company Age, Company Size, Carbon Emission Disclosure, and Economic Consequences

Ambarwati, Ambarwati and Hapsoro, Dody and Wicaksono, Crescentiano Agung (2020) Relationship Analysis of Eco-Control, Company Age, Company Size, Carbon Emission Disclosure, and Economic Consequences. The Indonesian Journal of Accounting Research, 23 (2). pp. 293-324. ISSN p-ISSN: 2086-6887 | e-ISSN: 2655-1748

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Abstract

The purpose of this study is to examine the effect of eco-control, company age, and company size on the disclosure of carbon emissions and examine the effect of disclosure of carbon emissions on economic consequences. Specifically, this study uses gas, oil, and coal companies in countries included in Non-Annex I members. Partial Least Square is used as an analysis technique using the WarpPLS 4.0 software. From the test results, it can be shown that eco-control, company age, and company size positively influence the carbon emission disclosure. Furthermore, disclosure of carbon emissions positively influences the trading volume and negatively affects bid-ask spreads and stock price volatility. This research has implications for companies and governments. Stakeholders will respond positively to companies that care about the environment. The government can disclose carbon emissions, a mandatory disclosure for companies that have the potential to produce carbon emissions.

Item Type: Article
Uncontrolled Keywords: eco-control, carbon emission disclosure, economic consequences, bid-ask spread, trading volume, share price volatility
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 27 Oct 2020 03:42
Last Modified: 27 Oct 2020 03:42
URI: http://repository.stieykpn.ac.id/id/eprint/906

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