Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016)

The objective of this study is to find out what factors that can have an impact on carbon emissions disclosure in non-financial companies listed on the Indonesia Stock Exchange that publish sustainability reports for the year 2014-2016. The variables that would be tested in this study are independen...

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Main Authors: Cantika Anindya Hapsari, Andrian Budi Prasetyo
Format: Article
Language:English
Published: Universitas Negeri Semarang 2020-09-01
Series:Accounting Analysis Journal
Online Access:https://journal.unnes.ac.id/sju/index.php/aaj/article/view/38262
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spelling doaj-74568794fb734d9eae03502a2fed7f742020-11-25T01:23:06ZengUniversitas Negeri SemarangAccounting Analysis Journal2252-67652020-09-0192748010.15294/aaj.v9i2.3826238262Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016)Cantika Anindya Hapsari0Andrian Budi Prasetyo1Accounting Department, Faculty of Economics and Business, Universitas DiponegoroAccounting Department, Faculty of Economics and Business, Universitas DiponegoroThe objective of this study is to find out what factors that can have an impact on carbon emissions disclosure in non-financial companies listed on the Indonesia Stock Exchange that publish sustainability reports for the year 2014-2016. The variables that would be tested in this study are independent variables consisting of industry type, company size, profitability, leverage and corporate governance, as well as the dependent variable which is the carbon emissions disclosure. Based on secondary data and purposive sampling methods, a total of 57 companies were obtained as research samples. Multiple linear regression is used as a model analysis of this study. Based on the test results, it has been found that the variables that have a significant influence on the level of carbon emissions disclosure are industry type, company size and leverage, while the remaining variables were found to have no significant effect.https://journal.unnes.ac.id/sju/index.php/aaj/article/view/38262
collection DOAJ
language English
format Article
sources DOAJ
author Cantika Anindya Hapsari
Andrian Budi Prasetyo
spellingShingle Cantika Anindya Hapsari
Andrian Budi Prasetyo
Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016)
Accounting Analysis Journal
author_facet Cantika Anindya Hapsari
Andrian Budi Prasetyo
author_sort Cantika Anindya Hapsari
title Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016)
title_short Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016)
title_full Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016)
title_fullStr Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016)
title_full_unstemmed Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016)
title_sort analyze factors that affect carbon emission disclosure (case study in non-financial firms listed on indonesia stock exchange in 2014-2016)
publisher Universitas Negeri Semarang
series Accounting Analysis Journal
issn 2252-6765
publishDate 2020-09-01
description The objective of this study is to find out what factors that can have an impact on carbon emissions disclosure in non-financial companies listed on the Indonesia Stock Exchange that publish sustainability reports for the year 2014-2016. The variables that would be tested in this study are independent variables consisting of industry type, company size, profitability, leverage and corporate governance, as well as the dependent variable which is the carbon emissions disclosure. Based on secondary data and purposive sampling methods, a total of 57 companies were obtained as research samples. Multiple linear regression is used as a model analysis of this study. Based on the test results, it has been found that the variables that have a significant influence on the level of carbon emissions disclosure are industry type, company size and leverage, while the remaining variables were found to have no significant effect.
url https://journal.unnes.ac.id/sju/index.php/aaj/article/view/38262
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AT andrianbudiprasetyo analyzefactorsthataffectcarbonemissiondisclosurecasestudyinnonfinancialfirmslistedonindonesiastockexchangein20142016
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