The Influence Of Industry Type, Growth , Profitability And Media Exposure On Carbon Emission Disclosure Of High Profile Industrial Companies On The Indonesian Stock Exchange
DOI:
https://doi.org/10.24905/icobis.v2i1.96Keywords:
industry type, growth, profitability, media exposure, carbon emission disclosureAbstract
Carbon emission disclosure refers to an important element of corporate social responsibility reporting that focuses on environmental issues. This information is usually included in additional reports published together with the Statement of Financial Accounting Standards (PSAK). This research aims to determine the influence of industry type, growth , profitability, and media exposure on the carbon emissions of high profile industrial companies' disclosures on the Indonesian stock exchange. This research is quantitative research with secondary data in the form of the company's annual financial report. The sample for this research was selected using a purposive sampling technique and sample data was obtained from 21 companies with a total sample of 105 samples. The data analysis technique uses multiple linear regression analysis with the SPSS 22 program. The results of this research show that industry type and profitability have a positive effect on carbon emission disclosure. Meanwhile, growth and media exposure have no effect on carbon emission disclosure.
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