Carbon Emission Disclosure: Testing The Influencing Factors
DOI:
https://doi.org/10.51601/ijersc.v2i5.174Abstract
This study aims to detremine the effect of profitability, leverage, company
size and media exposure to carbon emission disclosure in manufacturing
companies in the basic and chemical industry sectors in 2016 – 2018. The
study population consisted of 71 companies and sampled as many as 13
companies or 39 data samples using a sampling technique that is
purposive sampling. Data is collected by the company’s Annual Report or
Sustainability Report and processed using SPSS version 25.Based on
research results it can be concluded that : 1) there is no effect between
profitability on carbon emission disclosure, 2) there is a influence between
leverage on carbon emission disclosure, 3) there is no effect between
company size on carbon emission disclosure, 4) there is a effect between
media exposure on carbon emission disclosure .This study has limitations,
including the limited observation period in 2016-2018 which allows it to
give different results when the study period is longer.The expected benefit
from the results of this research is that it can be used as a consideration in
making investment decisions, considering that disclosure of information
related to carbon emissions is one of the important things for stakeholders.
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