Pengaruh ISO 14001 Certification, Ukuran Perusahaan, dan Environmental Cost Terhadap Carbon Emission Disclosure

Authors

  • Ferry Diyanti Universitas Mulawarman
  • Nur Sa’diyah Universitas Mulawarman

DOI:

https://doi.org/10.30651/jms.v9i5.24386

Abstract

Penelitian ini bertujuan untuk untuk mendapatkan bukti empiris terkait pengaruh ISO 14001 certification, ukuran perusahaan, dan environmental cost terhadap carbon emission disclosure. Carbon emission disclosure menjadi isu utama karena memiliki dampak yang luas terhadap lingkungan. Sampel penelitian adalah sebanyak 12 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dalam kurun waktu 2018-2022. Penelitian ini menggunakan regresi linier berganda untuk membuktikan pengaruh dari faktor-faktor yang diteliti terhadap carbon emission disclosure. Hasil penelitian menunjukkan bahwa ISO 14001 certification dan environmental cost berpengaruh positif terhadap carbon emission disclosure, sementara ukuran perusahaan tidak berpengaruh terhadap carbon emission disclosure.

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Published

2024-11-02

How to Cite

Diyanti, F., & Nur Sa’diyah. (2024). Pengaruh ISO 14001 Certification, Ukuran Perusahaan, dan Environmental Cost Terhadap Carbon Emission Disclosure. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 9(5). https://doi.org/10.30651/jms.v9i5.24386

Issue

Vol. 9 No. 5 (2024)

Section

Artikel

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