ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE PADA PERUSAHAAN DI INDONESIA

ANDININGTYAS, Erika Dwi and FAISAL, Faisal (2016) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE PADA PERUSAHAAN DI INDONESIA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aims to obtain empirical evidence about the influence of profitability, leverage, firm size, growth opportunity, government ownership, institutional ownership, and managerial ownership to the extent of carbon emission disclosure in Indonesia companies. To measure the extent of carbon emission disclosure, this research uses checklist adopted and developed based on the information request sheets provided by the Carbon Disclosure Project (CDP). The population is all non financial listed companies in Indonesia Stock Exchange (IDX) in 2011-2014. Samples are chosen using purposive sampling method. There are 39 companies obtained. The results of this research find that leverage, firm size, and growth opportunity significantly influence to the extent of carbon emission disclosure in Indonesian companies. Meanwhile profitability, government ownership, institutional ownership, and managerial ownership have no significantly influence to the extent of carbon emission disclosure in Indonesian companies.

Item Type:Thesis (Undergraduate)
Additional Information:carbon emission, greenhouse gas, voluntary disclosure, carbon emission reduction cost
Uncontrolled Keywords:carbon emission, greenhouse gas, voluntary disclosure, carbon emission reduction cost
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:49958
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:06 Sep 2016 14:25
Last Modified:06 Sep 2016 14:25

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