Abstract
This research's object was to discover the effect of carbon emission intensity on cost of equity capital, with level of carbon emission disclosure as a moderating variable. Population data came from 16 companies, determined by purposive sampling, listed on the Indonesian Stock Exchange from 2011 to 2015. Contributions of this research compared with previous research are larger research samples and addition of the level of carbon emission disclosures as a moderating variable in research models. Results show that carbon emission intensity and the level of carbon emission disclosure have no significant effect on cost of equity capital in Indonesia.
| Original language | English |
|---|---|
| Title of host publication | Contemporary Issues in Finance, Accounting, and Consumers' Behavior |
| Subtitle of host publication | Lessons from Indonesia |
| Publisher | Nova Science Publishers, Inc. |
| Pages | 65-74 |
| Number of pages | 10 |
| ISBN (Electronic) | 9781536175707 |
| ISBN (Print) | 9781536168815 |
| Publication status | Published - 15 Apr 2020 |
Keywords
- Carbon emission disclosure
- Carbon emission intensity
- Cost of equity capital