DETERMINASI PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN DI INDONESIA

Authors

  • Rinaldi Tama Ramadhan Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
  • Husnah Nur Laela Ermaya Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
  • Ekawati Jati Wibawaningsih Universitas Pembangunan Nasional Veteran Jakarta, Indonesia

DOI:

https://doi.org/10.29040/jap.v22i1.2873

Keywords:

Disclosure of Carbon Emissions, Profit Growth, Competition, Type of Industry, Environmental Performance, Managerial Ownership, Institutional Ownership, Company Size, Profitability

Abstract

This study aims to examine the determination of the disclosure of carbon emissions in companies in Indonesia. The population in this study were companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The sampling technique was carried out using the purposive sampling method and resulted in 26 samples of companies. Hypothesis testing in this study is multiple linear regression. Based on multiple linear regression analysis and t-test shows that competition, type of industry, environmental performance and institutional ownership affect the disclosure of carbon emissions, while for profit growth, managerial ownership, company size and profitability do not affect the disclosure of carbon emissions. Keywords: Disclosure of Carbon Emissions, Profit Growth, Competition, Type of Industry, Environmental Performance, Managerial Ownership, Institutional Ownership, Company Size, Profitability

Author Biography

Rinaldi Tama Ramadhan, Universitas Pembangunan Nasional Veteran Jakarta

Universitas Pembangunan Nasional Veteran Jakarta

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Published

2021-09-30

How to Cite

Ramadhan, R. T., Laela Ermaya, H. N., & Wibawaningsih, E. J. (2021). DETERMINASI PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN DI INDONESIA. Jurnal Akuntansi Dan Pajak, 22(1), 450–464. https://doi.org/10.29040/jap.v22i1.2873

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Vol. 22 No. 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021

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