ANALISIS FAKTOR-FAKTOR SPESIFIK PENGUNGKAPAN INFORMASI KARBON

TALENTA , Dwika and FAISAL, Faisal (2018) ANALISIS FAKTOR-FAKTOR SPESIFIK PENGUNGKAPAN INFORMASI KARBON. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this research is to investigate the effect of company’s size, leverage, profitability, liquidity, financial slacks, capital expenditure, firm age, and industry types as independent variables on carbon emission disclosure as dependent variable. The sample is based on 118 manufacturing companies listed on The Indonesia Stock Exchange during period of 2016. The method used is purposive sampling. This research uses multiple regression analysis to test the research hypothesis. The result of this study show that company’s size and industry types affect positive significantly on carbon emission disclosure. Leverage, profitability, liquidity, financial slacks, capital expenditure, and firm age have no significant effect on carbon emission disclosure.

Item Type:Thesis (Undergraduate)
Additional Information:carbon emission, financial variables, voluntary disclosure
Uncontrolled Keywords:carbon emission, financial variables, voluntary disclosure
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:62872
Deposited By:INVALID USER
Deposited On:05 Jul 2018 13:52
Last Modified:05 Jul 2018 13:52

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