ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE DAN REAKSI SAHAM

*Desiana Catur Probosari  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Warsito Kawedar  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
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Section: Articles
Language: ID
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Abstract
The purpose of this research is to investigate the effect of media exposure, industry types, company’s size, and environment performance on carbon emission disclosure and stock reaction. The sample is based on 33 manufacturing companies listed on The Indonesia Stock Exchange during period of 2013-2017. This reseach uses multiple regression analysis to test the research hypothesis. The result of this study show that industry types, company’s size, and evironment performance affect positive significantly on carbom emission disclosure. And industry types and carbon emission disclosure affect positive significantly on stock reaction.
Keywords: Carbon Emission, Stock Reaction, Environtment Variables

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