Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)

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The Effect of Financial Slack, Institutional Ownership, Media Exposure on Carbon Emission Disclosure with Solvability Ratio as a Moderating Variable

Authors
Kuatina Nur Aini1, Rima Murtiningsih1, *, Niswah Baroroh1, Kuat Waluyo Jati1
1Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
*Corresponding author. Email: rimamurtiningsih05@gmail.com
Corresponding Author
Rima Murtiningsih
Available Online 17 January 2022.
DOI
10.2991/aebmr.k.220104.022How to use a DOI?
Keywords
Carbon Emission Disclosure; Financial Slack; Institutional Ownership; Media Exposure; Solvability Ratio
Abstract

This research aims to analyse the effect of financial slack, institutional ownership, media exposure on carbon emission disclosure with solvability ratio as a moderating variable. In addition, the population of this study is 109 manufacturing companies basic & chemical sector and plantation companies listed in the Indonesia stock exchange in the period 2017-2019. The sample was selected using the purposive sampling technique so that it produced 59 samples with 177 units of analysis. This research uses absolute difference analysis. The result shows that financial slack and media exposure have a significant and positive effect on carbon emission disclosure and institutional ownership has no significant effect on carbon emission disclosure. Then the solvability ratio succeeded in moderating the effect of financial slack and media exposure on carbon emission disclosure. The solvability ratio is not able to moderate institutional ownership on carbon emission disclosure. Therefore, it can be concluded that carbon emission disclosures are increasing when companies have financial and media advantages that focus on implementing the company’s carbon emissions disclosures. If the company has a high solvability ratio will make the company more careful about carbon emission disclosure decisions.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
17 January 2022
ISBN
10.2991/aebmr.k.220104.022
ISSN
2352-5428
DOI
10.2991/aebmr.k.220104.022How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Kuatina Nur Aini
AU  - Rima Murtiningsih
AU  - Niswah Baroroh
AU  - Kuat Waluyo Jati
PY  - 2022
DA  - 2022/01/17
TI  - The Effect of Financial Slack, Institutional Ownership, Media Exposure on Carbon Emission Disclosure with Solvability Ratio as a Moderating Variable
BT  - Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
PB  - Atlantis Press
SP  - 147
EP  - 153
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220104.022
DO  - 10.2991/aebmr.k.220104.022
ID  - Aini2022
ER  -