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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Pangabdhi Jurnal Akuntansi dan Pajak ACCOUNTHIK : Journal of Accounting and Finance International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
desy nur pratiwi
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

 1 
Implementasi Carbon Emission Disclosure di Indonesia Desy Nur Pratiwi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.009 KB) | DOI: 10.24843/JIAB.2018.v13.i02.p04

Abstract

Climate change is one of the global phenomena that has become the biggest environmental problem in recent years that comes from corporate carbon emissions. This study aims to get empirical evidence of factors affecting carbon emission disclosure after president regulation number 61 year 2011. We investigate four factors (regulators, institutional ownership, size and profitability) that affect disclosure of company carbon emissions. This study uses secondary data in the form of manufacturing and mining companies listed on the Indonesia Stock Exchange for the period 2012 to 2016. Hypothesis test using multiple linear regression. The sample used in this research are 30 companies. The results show that the factors affecting carbon emissions disclosure are regulators and institutional ownership, while size and profitability have no effect on carbon emissions disclosure. Keywords: Climate change, greenhouse effect, carbon emission disclosure
Co-Authors Anggraini, Lina Widya Azizah Putri Az-Zahra Dany Prasetyawati Darmanto Darmanto Devi Yuliyanti Dewi Muliasari Endah Kurnia Hastuti Hadi Samanto Hanni Agnesstyaningsih Indra Lila Kusuma Levia Handayani M. Hasan Ma’ruf Muhammad Hasan Ma'ruf Novita Sari Oktavia Kumaralita Rifatun Maulani Rinda Yuisticia Hapsari Rukmini Rukmini Siti Nur Cahyani Subariningsih Sri Laksmi Pardanawati Sri Laksmi Perdanawati Sri Laksmi Pradanawati Sumadi Sumadi Suprihati Suprihati Trivina Damayanti Triyas Jumiyanti Vicki Novitasari Wahyu Cahyani Sekti Wahyu Ramadhan Wikan Budi Utami Yuwita Ariessa Pravasanti yuwita ariessa pravasanti