Carbon emissions disclosure: an overview of research in Indonesia
Research aims: This research aims to find out the research’s development of carbon emissions disclosure topic in the Indonesia context. Design/Methodology/Approach: The method employed was charting the fields by Hesford et al. (2006) on some articles indexed by Sinta 2 and 3, as well as Scopus with...
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2024-09-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/21913 |
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| author | Afifah Oki Nilasakti Y Anni Aryani Doddy Setiawan |
| author_facet | Afifah Oki Nilasakti Y Anni Aryani Doddy Setiawan |
| author_sort | Afifah Oki Nilasakti |
| collection | DOAJ |
| description | Research aims: This research aims to find out the research’s development of carbon emissions disclosure topic in the Indonesia context.
Design/Methodology/Approach: The method employed was charting the fields by Hesford et al. (2006) on some articles indexed by Sinta 2 and 3, as well as Scopus with research based in Indonesia. The articles were selected by criteria, obtaining 60 articles for further analysis.
Research findings: The literature study’s results showcase that the carbon emission disclosure research trend in Indonesia has increased in the last five years. This trend was reviewed deeply through further discussions in terms of its factors influencing and consequences, theories and samples used. The major factors influencing carbon emission disclosure are profitability, firm size, and leverage. Moreover, carbon emission disclosure also affects firm value.
Theoretical contribution/Originality: This study provides knowledge regarding existing carbon emission disclosures and opportunities for further research agenda, especially on empirical research. |
| format | Article |
| id | doaj-art-cef96743d2d145cf8f78845e060d6020 |
| institution | OA Journals |
| issn | 2622-3899 2622-6413 |
| language | English |
| publishDate | 2024-09-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj-art-cef96743d2d145cf8f78845e060d60202025-08-20T01:58:36ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132024-09-012531043106010.18196/jai.v25i3.219137856Carbon emissions disclosure: an overview of research in IndonesiaAfifah Oki Nilasakti0Y Anni Aryani1Doddy Setiawan2Master of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Central JavaDepartment of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Central JavaDepartment of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Central JavaResearch aims: This research aims to find out the research’s development of carbon emissions disclosure topic in the Indonesia context. Design/Methodology/Approach: The method employed was charting the fields by Hesford et al. (2006) on some articles indexed by Sinta 2 and 3, as well as Scopus with research based in Indonesia. The articles were selected by criteria, obtaining 60 articles for further analysis. Research findings: The literature study’s results showcase that the carbon emission disclosure research trend in Indonesia has increased in the last five years. This trend was reviewed deeply through further discussions in terms of its factors influencing and consequences, theories and samples used. The major factors influencing carbon emission disclosure are profitability, firm size, and leverage. Moreover, carbon emission disclosure also affects firm value. Theoretical contribution/Originality: This study provides knowledge regarding existing carbon emission disclosures and opportunities for further research agenda, especially on empirical research.https://journal.umy.ac.id/index.php/ai/article/view/21913carbon emission disclosurecharting the fieldsliterature review |
| spellingShingle | Afifah Oki Nilasakti Y Anni Aryani Doddy Setiawan Carbon emissions disclosure: an overview of research in Indonesia Journal of Accounting and Investment carbon emission disclosure charting the fields literature review |
| title | Carbon emissions disclosure: an overview of research in Indonesia |
| title_full | Carbon emissions disclosure: an overview of research in Indonesia |
| title_fullStr | Carbon emissions disclosure: an overview of research in Indonesia |
| title_full_unstemmed | Carbon emissions disclosure: an overview of research in Indonesia |
| title_short | Carbon emissions disclosure: an overview of research in Indonesia |
| title_sort | carbon emissions disclosure an overview of research in indonesia |
| topic | carbon emission disclosure charting the fields literature review |
| url | https://journal.umy.ac.id/index.php/ai/article/view/21913 |
| work_keys_str_mv | AT afifahokinilasakti carbonemissionsdisclosureanoverviewofresearchinindonesia AT yanniaryani carbonemissionsdisclosureanoverviewofresearchinindonesia AT doddysetiawan carbonemissionsdisclosureanoverviewofresearchinindonesia |