PENGARUH TIPE INDUSTRI, VISIBILITAS PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN EMISI KARBON (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek IndonesiaTahun 2015-2017)

KOESWANDINI, Irene Tessa and KUSUMADEWI, Karlina Aprilia (2019) PENGARUH TIPE INDUSTRI, VISIBILITAS PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN EMISI KARBON (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek IndonesiaTahun 2015-2017). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aimed to obtain empirical evidence about the influence of type of industry, profitability, company’s size, and 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 (IDX) in 2015-2017. Sample of this study was non financial companies listed in Indonesia Stock Exchange (IDX) in 2015-2017 used purposive sampling method. There were 19 companies in 2015, 19 companies in 2016, 19 companies in 2017 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 firm size and companies’ Leverage significantly influence to the extent of carbon emission disclosure. Meanwhile type of industry and profitability had no significantly influence to to the extent of carbon emission disclosure.

Item Type:Thesis (Undergraduate)
Additional Information:Carbon Emission, Greenhouse Gas, Voluntary Disclosure, Cost of Carbon Emission Reduction
Uncontrolled Keywords:Carbon Emission, Greenhouse Gas, Voluntary Disclosure, Cost of Carbon Emission Reduction
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:72846
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:22 May 2019 12:44
Last Modified:22 May 2019 12:44

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