ANALISIS PENGUNGKAPAN EMISI GAS RUMAH KACA

Prafitri, Anistia
Zulaikha, Zulaikha

JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 2, Tahun 2016

This study aimes to examine the effect of environmental management system, company's environmental performance, company size, industry type, return on asset and leverage on the greenhouse gas emissions disclosures. The population are  the agriculture, energy, transportation, base and chemical companies listed on the Stock Exchange in the year 2014-2015. Total samples used are 298 companies. Logistic regression is used to test the hypothesis. The results indicate that there is a positive and significant effect of  the environmental management system, the company's environmental performance, company size, industry type, and leverage on the disclosures of greenhouse gas emissions, but return on asset don’t have effect on them