ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI KARBON (Perbandingan Studi Empiris pada Perusahaan Manufaktur di Negara Civil Law dan Common Law tahun 2014-2017)

Abstract

This study aims to obtain evidence and analyze the factors that are believed to affect the disclosure of carbon emission by companies in Indonesia and India. These factors include organization visibility, profitability, financial distress, corporate governance, and shareholder pressure. The population in this study is a company listed on the Indonesia Stock Exchange and Bombay Stock Exchange which reveal sustainability report during 2014-2017. While there are 80 samples that are used in Indonesia and 56 samples in India based on predefined criteria. This study using descriptive statistical analysis, multiple linear analysis, classical assumption, hypothesis test, and wald test. A significant positive relationsip was observed by organization visibility and financial distress effect on the disclosure of carbon emission. However, the profitability, corporate governance, and shareholder pressure have positively but insignificant effect on the disclosure of carbon emission.