Determinants of Disclosure of Carbon Emissions in the Financial Statements of Manufacturing Companies Listed on the IDX for the Period 2018-2019

  • Nuraini
  • Zul Azmi
  • Misral
Keywords: Carbon Emission Disclosure, Corporate Governance, Financial Ratios, Media Exposure

Abstract

Abstract. Purpose: This study aims to find empirical evidence regarding the effect of Firm Size, Firm Age, Industry Type, Institutional Ownership Structure, Media Exposure, Leverage and Profitability on Disclosure of Carbon Emissions.

Design/Methodology/Approach: This study uses amounted to 27 companies regarding the effect of Company Size, Company Age, Type of Industry, Institutional Ownership Structure, Media Exposure, Leverage and Profitability on Disclosure of Carbon Emissions.

Findings:  Based on the data analysis and discussion that has been carried out in the previous chapter, the following conclusions can be drawn: 1) the firm size variable affects the disclosure of carbon emissions; 2) the age of the company has an effect on the disclosure of carbon emissions; 3) the industrial type variable has an effect on the disclosure of carbon emissions; 4)the firm size variable has an effect on the disclosure of carbon emissions; 5) the media exposure variable has an effect on the disclosure of carbon emissions; 6) the leverage variable has no effect on the disclosure of carbon emissions; and 7) the profitability variable has an effect on the disclosure of carbon emissions.

Theoretical contribution/Originality: This journal provides information that Can contribute to stockholder  and government in Indonesia, especially for companies that influence the disclosure of carbon emissions

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Published
2021-12-30
Abstract views: 83 , PDF downloads: 75