Pengaruh Tipe Industri, Media Exposure dan Profitabilitas terhadap Carbon Emission Disclosure
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(1) Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang 
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(2) Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang 
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DOI : https://doi.org/10.24036/wra.v4i2.7224
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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
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