PENGARUH KINERJA KARBON, KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON

SELVIANA , Selviana and RATMONO , Dwi (2019) PENGARUH KINERJA KARBON, KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aims to examine and obtain empirical evidence about factors that influence carbon emission disclosure on firms operate in Indonesia. Factors that examined in this research are carbon performance, firm size, profitability, leverage, capital expenditure, level of information asymmetry and environmental performance. The population in this study are companies listed on Indonesia Stock Exchange. This study used purposive sampling method, namely sampling based on certain criteria: published their annual report and sustainability report for the year 2013 – 2017 and make an explicit carbon emission disclosure. Nine companies become the final sample in this research. The result implies that firm size and capital expenditure have significant positive correlation with carbon emission disclosure. Meanwhile, profitability and leverage have significant negative correlation with carbon emission disclosure. This result also implies that carbon performance, level of information asymmetry and environmental performance do not provide significant effect with carbon emission disclosure.

Item Type:Thesis (Undergraduate)
Additional Information:Carbon Emission, Greenhouse Gas Emission, Environment Disclosure, Voluntary Disclosure
Uncontrolled Keywords:Carbon Emission, Greenhouse Gas Emission, Environment Disclosure, Voluntary Disclosure
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:74329
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:17 Jul 2019 14:51
Last Modified:17 Jul 2019 14:51

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