ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI KARBON DI INDONESIA (Studi Pada Perusahaan Yang Terdaftar di Bursa efek Indonesia Periode 2010 - 2013)

Robby Priyambada Suhardi, Agus Purwanto

Abstract


This study aims to analyze the influence of industry type, firm size, profitability, leverage, and enviromental performance on the carbon emission disclosure. Measurement of  carbon emission disclosure used content analysis. There are 18 items to detect  carbon emission disclosure.Object in this study are companies that listed in Indonesian Stock Exchange (IDX) during 2010 -2013. The sample was selected using purposive sampling method and obtained thirty three companies being sampled. Type of data used is secondary data. Data analysis used frequency table, descriptive statistics, classical assumption test, and multiple linear regression analysis.The result of this study showed that industry type, firm size and profitability  significantly influence to the carbon emission disclosure. Meanwhile, leverage and enviromental performance had no significcant effect to the carbon emission disclosure.


Keywords


carbon emission disclosure, voluntary disclosure, corporate characteristic, and annual report.

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Program Studi Akuntansi
Fakultas Ekonomika dan Bisnis
Universitas Diponegoro
Jl. Prof. Sudharto, SH – Tembalang, Semarang
Jawa Tengah 50275

ISSN : 2337-3806