Pengaruh Tipe Industri, Media Exposure dan Profitabilitas terhadap Carbon Emission Disclosure

Putri Citra Pratiwi; Vita Fitria Sari

doi:10.24036/wra.v4i2.7224

Pengaruh Tipe Industri, Media Exposure dan Profitabilitas terhadap Carbon Emission Disclosure

Putri Citra Pratiwi⁽¹⁾, Vita Fitria Sari⁽²⁾,
(1) Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Indonesia
(2) Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Indonesia

Corresponding Author

DOI : https://doi.org/10.24036/wra.v4i2.7224

Full Text:

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Abstract

this studi aimed to obtain empirical evidence about the influence of the type of industry, media exposure, and profitability to carbon emissions disclusure of company in Indonesia. Disclosure of carbon emissions measured by checklist developed by the request form information provided by the carbon disclosure project (CDP) This research classified as causative research. The population in this study is non-industrial services companies listed in Indonesia Stock Exchange during the three years from 2012 to 2014. The study sample was determined by purposive sampling method so that obtained as 32 samples. Data used is secondary data obtained from www.idx.co.id. The result of this study showed that the type of industry significantly positive effect on the disclosure of carbon emissions. Meanwhile, the media exposure and profitability does not significantly influence the disclosure of carbon emissions.

Keywords:carbon emission disclosure, type of industry, media exposure, profitability

Data used is secondary data obtained from the panel www.idx.co.id The results of this study showed that the type of industry significantly positive effect on the disclosure of carbon emissions. Meanwhile, the media exposure and profitability does not significantly influence the disclosure of carbon emissions.