Saudi Journal of Economics and Finance (SJEF)
Volume-5 | Issue-05 | 205-212
Original Research Article
The Effect of Carbon Emission Disclosure and Social Performance on Financial Performance, with Firm Growth as Moderation
Siti Choiriah, Ria
Published : May 30, 2021
Abstract
This study aims to determine the effect of Carbon emissions disclosure, Social Performance, Firm Growth, and Financial Performance. This research is causal research with a quantitative descriptive approach with the object of research on manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research data are secondary data obtained from looking at the financial statements of companies including manufacturing companies listed on the IDX from 2017 - 2019. The results of the study stated that carbon emissions 'disclosures and social performance affected financial performance. Firm growth strengthened the relationship between carbon emissions' disclosures and financial performance. However, firm growth weakens the relationship between social performance and financial performance.