CARBON EMISSION DISCLOSURE: DITINJAU DARI MEDIA EXPOSURE, KINERJA LINGKUNGAN DAN KARAKTERISTIK PERUSAHAAN GO PUBLIC BERBASIS SYARIAH DI INDONESIA
Abstract: Carbon emission
disclosure is a disclosure to assess an organisation's carbon emissions and set
targets for reduction of the carbon emission. This study is aimed to obtain
empirical evidence about the influence of environmental performance, media
exposure, type of industry, size of company, and profitability to the extent of
carbon emission disclosure in Indonesian shariah companies. To measure the
extent of carbon emission disclosure, it is
used checklist that has been developed based on the information inquiry
forms provided by the Carbon Disclosure
Project (CDP). This study employed purposive sampling method from companies
listed in Jakarta Islamic Index (JII) in 2012-2014. There were 35 companies
which fulfilled criterion as the research samples. The results of this study
showed that type of industry has negative significance and profitability has positive significance
to influence the extent of carbon emission disclosure. Whilst, environmental
performance, media exposure and the size
of company has no significant influence to the extent of carbon emission disclosure.
Keywords: carbon emission
disclosure, carbon disclosure project, carbon accounting, syariah companies
Penulis: Bayu Tri Cahya
Kode Jurnal: jpperadabanislamdd160134
