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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Melinda Farza Musyifa
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Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, LEVERAGE, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA Melinda Farza Musyifa; Risa, Nurma
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10716

Abstract

This study aims to determine the influence of profitability, leverage, and media exposure on greenhouse gas emission disclosure. A quantitative approach was used with panel data regression analysis techniques. The research sample is 47 companies in the energy, healthcare, and transportation & logistics sectors listed on the Indonesia Stock Exchange, with the criteria of publishing Annual Reports and Sustainability Reports through internet media and not experiencing losses during the 2021-2023 period. The results of this study show that profitability and media exposure have no effect on the disclosure of greenhouse gas emissions, while leverage has a significant negative effect on the disclosure of greenhouse gas emissions. It is recommended for future researchers, to use other variables and sectors other than those used in this study, so that they can get more optimal research results. Keywords: profitability; leverage; media exposure; greenhouse gas emission disclosure.
Co-Authors Nurma Risa