The Effect of Managerial Ownership, Institutional Ownership, and Financial Performance on Carbon Disclouser Emissions in the Metal and Mineral Sub-sector Listed on the Indonesia Stock Exchange in 2021-2024
DOI:
https://doi.org/10.55606/ijemr.v5i2.844Keywords:
Carbon Emission Disclosure, Financial Performance, Institutional Ownership, Managerial Ownership, Metal and Mineral Sub-sectorAbstract
This study aims to examine the influence of managerial ownership, institutional ownership, and financial performance on carbon emission disclosure in metal and mineral sub-sector companies listed on the Indonesia Stock Exchange during 2021-2024. The method used is a quantitative approach with secondary data and purposive sampling technique, resulting in 100 observations from 25 companies. The results indicate that managerial ownership influences carbon emission disclosure, while institutional ownership has a significant negative effect and financial performance has an insignificant positive effect on carbon emission disclosure. due to differences in orientation in decision making
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