Nurdiawansyah, Nurdiawansyah and Lindrianasari, Lindrianasari (2018) Carbon Emission Issues in Indonesia. Review of Integrative Business and Economics Research, 7 (Sup 3). pp. 20-33. ISSN 2304-1013

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Abstract

This study aims to obtain evidence empirically about the effect of company size, profitability, leverage, and media exposure to disclosure of carbon emissions in companies in Indonesia. Measurement of the area of carbon emissions disclosure is to use a checklist developed on the basis of an information request sheet provided by the CDP (Carbon Disclosure Project). The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange 2013-2015. Sample chosen by using purposive sampling to obtain the number of samples as many as 184 manufacturing companies that meet the criteria of research samples that have been determined. Company size measured by total assets, profitability as measured by Return on Assets (ROA), leverage is measured using Debt Equity Ratio (DER), and media exposure is measured using dummy variables. The type of data used is panel data, and use Ordinary Least Square (OLS) method. The results showed that firm size, profitability and media exposure have positive and significant influence to carbon emission disclosure at manufacturing company in Indonesia while leverage variable has no significant effect to carbon emission disclosure at manufacturing company in Indonesia.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Prof. Dr. Lindrianasari
Date Deposited: 12 Mar 2020 04:03
Last Modified: 12 Mar 2020 04:03
URI: http://repository.lppm.unila.ac.id/id/eprint/18505

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