Ownership Structure and Carbon Disclosure: Evidence on the Moderating Effect of Profitability
Komara, Acep and Putri, Serli Ananda Amelia and Tuffahati, Najla and Saadah, Kamalah and Yusoff, Haslinda (2025) Ownership Structure and Carbon Disclosure: Evidence on the Moderating Effect of Profitability. Management of Sustainable Development, 17 (2): 2. pp. 16-30. ISSN 2066-9380
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Abstract
This research aims to examine the impact of state and public ownership on carbon emissions disclosure, with profitability serving as a moderating variable and leverage as a control variable. The sample includes non-financial firms listed on the Indonesia Stock Exchange between 2021 and 2023. Through statistical analysis and modelling, the study found that state ownership positively and significantly influences carbon emissions disclosure, while public ownership does not significantly impact it. In addition, profitability cannot moderate the relationships between state and public ownership to the carbon emissions disclosure.
Keywords: carbon emissions disclosure; state ownership; public ownership; profitability; leverage.
| Item Type: | Article |
|---|---|
| Subjects: | J Economics and Business > JA Accounting (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Serli Ananda Amelia Putri |
| Date Deposited: | 11 Nov 2025 07:23 |
| Last Modified: | 11 Nov 2025 07:23 |
| URI: | https://eprints.ugj.ac.id/id/eprint/2876 |
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