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Ni Nengah Witri Astiti
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Ni Nengah Witri Astiti; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 30 No 7 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i07.p14

Abstract

Global warming is one of the environmental problems that causes climate change, especially related to corporate carbon emissions. This study aims to examine the factors that influence the disclosure of carbon emissions. This research was conducted on all companies listed on the Indonesia Stock Exchange that revealed information related to carbon emissions in the annual report in 2018. The sample in this research was selected purposively, producing samples with 37 companies. The data analysis technique in this research is multiple linear regression. The analysis shows that company the type of industry and good corporate governance has a positive effect, while leverage has a negative effect on disclosure of carbon emissions. Company size and profitability do no affect carbon emissions disclosure. Keywords: Global Warming; Climate Change; Carbon Emission Disclosures.
Co-Authors Dewa Gede Wirama