ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE PADA PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012)
Abstract: This study aimed to
obtain empirical evidence about the influence of Media Exposure, type of
industry, profitability, company’s size, environmental performance,
company’s Leverage to the extent of
emission carbon disclosure in Indonesia companies. To measure the extent of
carbon emission disclosure used checklist that was developed based on the
information request sheets provided by the carbon disclosure project (CDP). The
population of this study was all companies listed in Indonesia Stock Exchange
(ISX) in 2010-2012. Sample of this study was non financial companies listed in
Indonesia Stock Exchange (ISX) in 2010-2012 used purposive sampling method.
There were 35 companies in 2010, 37 companies in 2011, 37 companies in 2012
which fulfilled criterion as the research sample. The classical assumpstion was
used for data analysis and regression analysis for testing hypothesis. The
results of this study showed that Media Exposure, type of industry,
profitability, firm size, and companies’ Leverage significantly influence to
the extent of carbon emission disclosure. Meanwhile environmental performance
had no significantly influence to to the extent of carbon emission disclosure.
Penulis: Richatul Jannah, Dul
Muid
Kode Jurnal: jpakuntansidd141039
