ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI GAS RUMAH KACA PADA PERUSAHAAN DI INDONESIA
Abstract: This research aims
to obtain empirical evidence about factors influencing the extent of voluntary
greenhouse gas emission disclosure on Firms operate in Indonesia. The
independent variables in this research are PROPER ranking, firm size,
profitability, leverage, and media. Research population are companies listed on
Indonesian Stock Exchange for the year 2011-2013. Sixty nine companies become
the final sample of this research.The result of multivariate regression
analysis shows that firm size, profitability, and media exposure have positive
and significant effect on the extent of greenhouse gas emission disclosure. In
contrast, leverage negatively and significantly affects the extent of
disclosure. The result of analysis also shows that there is no significant
effect of PROPER ranking on the extent of greenhouse gas emission disclosure.
Penulis: Rizqi Abdul Majid,
Imam Ghozali
Kode Jurnal: jpakuntansidd150711