1.jpg){kind=logo}
ANALYSIS OF THE EFFECT OF MEDIA EXPOSURE, COMPANY SIZE, AND LEVERAGE ON CARBON EMISSION DISCLOSURE
Abstract
This study aims to determine the influence of media exposure, company size and leverage on carbon emissions disclosure in manufacturing companies belonging to the listed industrial sub-sector. listed on the Indonesia Stock Exchange in the period 2019-2021. The research sample was 16 companies that met the criteria, in 3 years of observation there were 48 companies. Data collection was carried out using the documentary method. Collected research data were analyzed using descriptive analysis, classical hypothesis testing, multiple linear regression analysis and hypothesis testing. The results of this study show that media exposure and firm size have a positive effect on carbon emissions disclosure, while leverage has a negative effect on disclosure. carbon emissions.
Keywords
Full Text:
PDFReferences
Anggraeni, D. Y. (2015). Pengungkapan Emisi Gas Rumah Kaca, Kinerja Lingkungan, Dan Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 12(2), 188–209. https://doi.org/10.21002/jaki.2015.11
Cahya, B. T. (2016). Carbon Emission Disclosure: Ditinjau dari Media Exposure, Kinerja Lingkungan dan Karakteristik Perusahaan Go Public Berbasis Syariah di Indonesia. Nizham: Jurnal Studi Keislaman, 4(2), 171–188.
Chithambo, L., & Tauringana, V. (2014). Company Specific Determinants of Greenhouse Gas Disclosures Purpose. Journal of Applied Accounting Research, 15(3), 323–338. https://doi.org/10.1108/JAAR-11-2013-0087
Choi, B. B., Lee, D., & Psaros, J. (2013). An analysis of Australian Company Carbon Emission Disclosures. Pacific Accounting Review, 25(1), 58–79. https://doi.org/10.1108/01140581311318968
Dinkominfo. (2011, October). Satu Pabrik Tolak Uji Kualitas Udara. Https://Www.Purbalinggakab.Go.Id/Satu-Pabrik-Tolak-Uji-Kualitas-Udara/.
Humas Sekretariat Kabinet. (2023, September). Peningkatan Polusi Udara di Indonesia: Perspektif Ekonomi Berdasarkan Teori Freakonomics Read more: https://setkab.go.id/peningkatan-polusi-udara-di-indonesia-perspektif-ekonomi-berdasarkan-teori-freakonomics/. Https://Setkab.Go.Id/Peningkatan-Polusi-Udara-Di-Indonesia-Perspektif-Ekonomi-Berdasarkan-Teori-Freakonomics/.
Jannah, R., & Muid, D. (2014). Analysis of Factors that Influence Carbon Emission Disclosure in Companies in Indonesia (Empirical Study of Companies Listed on the Indonesian Stock Exchange for the 2010-2012 Period). Diponegoro Journal of Accounting, 3(2), 1–11.
Luo, L., Tang, Q., & Lan, Y.-C. (2013). Comparison of Propensity for Carbon Disclosure between Developing and Developed Countries. Accounting Research Journal, 26(1), 1–27.
Majid, R. A., & Ghozali, I. (2015). Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan DiIndonesia. Diponegoro Journal Of Accounting2, 4(4), 1–11.
Mulya, F. A., & Rohman, A. (2020). Analisis Pengaruh Tipe Industri, Ukuran Perusahaan, Profitabilitas, Leverage dan Kualitas Tata Kelola Perusahaan terhadap Carbon Emission Disclosure (Studi Empiris pada Perusahaan Non Keuangan yang Mengeluarkan Sustainability Report dan Terdaftar Di BEI T. Diponegoro Journal of Accounting, 9(4), 1–12.
Nurdiawansyah, Lindianasari, & Komalasari, A. (2018). Carbon Emission Issues in Indonesia. Review of Integrative Business and Economics Research, 7(3), 20–33.
Nur, M., & Priantinah, D. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility di Indonesia (Studi Empiris pada Perusahaan Berkategori High Profile yang Listing di Bursa Efek Indonesia). Jurnal Nominal, 1(2). https://doi.org/10.21831/nominal.v1i2.996
PERPRES No. 61 Tahun 2011. (n.d.). Database Peraturan | JDIH BPK.
Pratiwi, P. C., & Sari, V. F. (2016). Pengaruh Tipe Industri, Media Exposure dan Profitabilitas terhadap Carbon Emission Disclosure. Wahana Riset Akuntansi, 4(2), 1–24.
Suhardi, R. P., & Purwanto, A. (2015). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Emisi Karbon di Indonesia (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2013). Diponegoro Journal of Accounting, 4(2), 836–848.
Tilly, C. , & W. L. J. (2013). Social Movements, 1768 - 2012 (3rd ed.).
Ulfa, F. N. A., & Ermaya, H. N. L. (2019). Effect of Exposure Media, Environmental Performance and Industrial Type on Carbon Emission Disclosure. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(2), 149. https://doi.org/10.32493/jiaup.v7i2.2320
DOI: https://doi.org/10.26877/sta.v7i2.19474
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.