Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Owner : Riset dan Jurnal Akuntansi

Pengaruh Kompetisi, Pertumbuhan Laba dan Kinerja Lingkungan terhadap Pengungkapan Informasi Emisi Karbon pada Perusahaan Hilmi Hilmi; Lilis Puspitawati; Ranti Utari
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.232

Abstract

Disclosure of carbon emissions (Carbon Emission Disclosure) is a voluntary disclosure of carbon emissions resulting from the company's production process. This research itself aims to obtain empirical evidence about competition, profit growth and environmental performance on the disclosure of carbon emissions of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The method applied to measure the extent of disclosure of carbon emissions adopted from the check list developed based on the request sheet obtained from the Carbon Disclosure Project (CDP). The results of this study indicate that competition, profit growth and environmental performance have no effect on Carbon Emission Disclosure.