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 Görüntüleme 29
 İndirme 12
Environmental Disclosure and Efficiency Performance of Energy Company: Case Study of Indonesia
2023
Dergi:  
International Journal of Energy Economics and Policy
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Özet:

Abstract This study aims to investigate the efficiency performance of energy companies, especially the environmental disclosure variable as the energy companies' responsibility to the environment, especially in achieving the SDGs. In addition, several other factors were also tested to determine their effect on the level of efficiency. The study was conducted on 42 energy companies in Indonesia for the period 2018 to 2021. Efficiency analysis uses Data Envelopment Analysis with input and output variables from each financial report. Meanwhile, STATA software was used to analyze the regression. The results show that the efficiency level of gas and oil companies is more optimal than other companies. However, coal companies are better at predicting the level of efficiency. This is in line with the huge energy potential in Indonesia that comes from coal. Another finding is that although environmental disclosure has not succeeded in increasing efficiency performance, it can moderate the relationship between size and efficiency level. Downloads Download data is not yet available. Author Biography Irman Firmansyah, Faculty of Economic and Business, Siliwangi University, Jawa Barat 46115, Indonesia. Accounting Department, Faculty of Economics and Business Downloads FULL TEXT Published 2023-01-22 How to Cite Kusmayadi, D., & Firmansyah, I. (2023). Environmental Disclosure and Efficiency Performance of Energy Company: Case Study of Indonesia. International Journal of Energy Economics and Policy, 13(1), 374–381. https://doi.org/10.32479/ijeep.13836 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 13 No. 1 (2023) Section Articles License Submission of an article implies that the work described has not been published previously , that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication. Most read articles by the same author(s) Dedi Kusmayadi, Yusuf Abdullah, Irman Firmansyah, Analysis of Gas, Oil, and Coal Company Performance during Pandemic of Covid-19: A Case Study of Indonesia , International Journal of Energy Economics and Policy: Vol. 12 No. 1 (2022) Muhamad Taqi, Aam Slamet Rusydiana, Nanik Kustiningsih, Irman Firmansyah, Environmental Accounting: A Scientometric using Biblioshiny , International Journal of Energy Economics and Policy: Vol. 11 No. 3 (2021) Kurniawan Kuriawan, Hery Subowo, Irman Firmansyah, Bibliometric Analysis of Carbon Accounting Research , International Journal of Energy Economics and Policy: Vol. 12 No. 3 (2022) Make a Submission Make a Submission Dergi Kapağı

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International Journal of Energy Economics and Policy

Alan :   Sosyal, Beşeri ve İdari Bilimler

Dergi Türü :   Uluslararası

Metrikler
Makale : 2.578
Atıf : 3.923
2023 Impact/Etki : 0.22
International Journal of Energy Economics and Policy