PENGARUH FAKTOR-FAKTOR EKONOMI GREENHOUSE GAS EMISSION DISCLOSURE DAN PENGARUHNYA TERHADAP REAKSI SAHAM

*Ratu Persada Pahlevi Pasca Mahardika  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Warsito Kawedar  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
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Language: ID
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Abstract
The purpose of this research is to investigate the effect of leverage, financial slack, company’s growth, and profitability on greenhouse gas disclosure and stock reaction. The sample is based on 27 manufacturing companies listed on The Indonesia Stock Exchange during period 2013-2017. This research uses multiple regression analysis to test the research hypothesis. The result of this study show that leverage affect positive significantly on greenhouse gas disclosure, and leverage, company’s growth, and  profitability affect positive significantly on stock reaction.
Keywords: greenhouse gas emission disclosure, stock reaction, voluntary disclosure, agency theory

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