Apakah Ukuran Perusahaan, Media Exposure dan Profitability Berpengaruh Terhadap Carbon Emission Disclosure?

Abstract

The purpose of this study is to determine whether company size, media exposure and profitability have an influence on carbon emission disclosure at manufacturing companies in Indonesia. The type of research is quantitative by using secondary data. Disclosure of carbon emissions is measured by a checklist developed by the request form information provided by the carbon disclosure project (CDP). The population in this study is a manufacturing company listed on the Indonesia Stock Exchange for three years from 2014 to 2016. The sample is determined by purposive sampling method so as to obtain as many as 45 samples. The data used are secondary data obtained from BEI gallery. The results of this study indicate that company size, media exposure and profitability influence to carbon emissions disclosure.