The Impact of Institutional Ownership and Public Ownership on Disclosure Of Carbon Emissions in Indonesia's Financial Sector

Abstract

Objectives – This study aims to obtain empirical evidence on Institutional Ownership, Public Ownership of Carbon Emission Disclosure.

Design/methodology/approach – This study uses a quantitative research type. The sample in this study is 63 financial sector companies listed on the Indonesia Stock Exchange in 2022-2024. The analysis technique used to test the hypothesis was panel data regression analysis using Eviews 9 software.

Findings – The results of this study found that Institutional Ownership has a positive effect on Carbon Emission Disclosure. Public Ownership has a negative effect on Carbon Emission Disclosure.

Research limitations/implications – Relying on secondary data so that the quality of the research is influenced by the completeness of the company's disclosure, Limited sample of only 63 out of 110 companies meeting the criteria, The use of regression and purposive sampling limits the generalization of results, The 2022–2024 period is relatively short to capture long-term trends.

JEL : M14