Publication Date: 2024/01/22
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.
DOI: https://doi.org/10.5281/zenodo.10548566
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT24JAN182.pdf
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