文章基本信息

标题：Carbon Emission Disclosure and Financial Performance: Study on Companies Listed in Jakarta Islamic Index (JII) 2014-2018
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作者：Fitri Rahmawati
期刊名称：At-Taradhi: Jurnal Studi Ekonomi
印刷版ISSN：1979-3804
电子版ISSN：2548-9941
出版年度：2020
卷号：11
期号：1
页码：18-34
DOI：10.18592/at-taradhi.v11i1.3461
出版社：Institut Agama Islam Negeri Antasari
摘要：This study aims to find out empirically the effect of Carbon Emission Disclosure and Financial Performance study on companies listed in Jakarta Islamic Index (JII) 2014-2018. This research uses quantitative research methods, using panel data analysis. Data collection uses secondary data from documentation related data. Data is taken from annual report and sustainability report of each variable from 2014-2018. In addition, there are control variables in this study, namely leverage, industry type and size. The research test uses the t test and F test and is processed using Eviews8. The results showed that Carbon Emission Disclosures (CED) had a positive and significant effect on Return on Assets (ROA) and Return on Equity (ROE) variables, Carbon Emission Disclosures (CED) had no effect on Earning Per Shares (EPS) variable.
关键词：Carbon Emission Disclosure (CED); Return on Asset (ROA); Return on Equity (ROE); Earning Per Shares (EPS).