Jurnal Akuntansi
Vol. 25 No. 1 (2021): June 2021

Factors That Can Be Predictors Of Carbon Emissions Disclosure

Arini Nur Khulil Jannah (Faculty of Economic and Bussiness, Airlangga University, Surabaya)
I Made Narsa (Faculty of Economic and Bussiness, Airlangga University, Surabaya)



Article Info

Publish Date
10 Jun 2021

Abstract

This research is to analyze the role of ISO 14001, performance environment index PROPER, environmental committee,and foreign diversity to carbon emissions disclosure in the plantation company that registered at the Indonesian stock exchange of 2013 to 2019. The data used was 77 companies. The testing of hypotheses usesmultiple linear regression with a minimal significanceof 5%. this research provesthat there is four a variable that has a significant result on the disclosure of the carbon emission in plantation company that is ISO 14001, performance environment index PROPER, environmental committee and Foreign diversity. Three variableshave no effect on the disclosure of carbon emissions that is age company, leverage,and return of equity. This research can be used stakeholder to see the company’s responsibilities through their environment to ensure there isno risk in the company’s future performance before reachingtheir investment decision.

Copyrights © 2021






Journal Info

Abbrev

EJA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on ...