Pengaruh Carbon Emission Disclosure dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023

Alvina Rahmatania, Rulyanti Susi Wardhani, S. Sumiyati
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Abstract

Company performance is a result obtained by the company through various kinds of company operational activities within a certain period of time as a company effort to generate maximum profits.  This research aims to test and analyze the influence of carbon emission disclosure and company size on the performance of manufacturing companies on the BEI in 2021-2023.  The population in this study was 170 companies and the research sample was 40 companies taken using the purposive sampling method.  The research results show that carbon emission disclosure and company size have a negative effect on company performance.
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碳排放信息披露和公司规模对 2021-2023 年 IDX 制造业上市公司绩效的影响
公司绩效是公司在一定时期内通过各种公司经营活动所获得的结果,是公司为创造最大利润而做出的努力。 本研究旨在检验和分析碳排放披露和公司规模对 2021-2023 年 BEI 制造业公司绩效的影响。 本研究的研究对象为 170 家公司,研究样本为 40 家公司,采用目的性抽样法。 研究结果表明,碳排放信息披露和公司规模对公司绩效有负面影响。
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