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Luas Carbon Emission Disclosure: Ditinjau Dari Kinerja Keuangan, Media Exposure Dan Dewan Komisaris Independen (Studi Empiris Dan Kajian Komparatif Terhadap Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Dan Australia Securities Exchange Periode 2015-2016)

This study aims to find out what determinants are clean of carbon emissions disclosure. Factors used in this study include profitability, growth, firm value, media exposure and independent board of commissioners. In addition the authors also conducted a comparative study of the extent of carbon emissions disclosures in Indonesian and Australian manufacturing companies. The population is a company engaged in the Indonesia Stock Exchange and the Australian Stock Exchange in 2015-2016. The sample of this study was selected with a purposive sampling concept. The company has 36 Indonesian manufacturing companies and 24 Australian manufacturing companies that meet the criteria. Hypothesis testing is carried out using multiple linear regression and Paired Sample T-test with a statistical test tool used, namely SPSS 16.0. The results of this study indicate that profitability, firm value and media exposure have a significant effect on the disclosure of carbon emissions in Indonesian manufacturing companies. Meanwhile, carbon emissions growth and transparency. Furthermore, in Australian manufacturing companies shows that the value of the company and adequate media exposure to carbon emissions disclosures while profitability, growth and reporting do not affect the disclosure of carbon emissions. In different tests, the results of Australian manufacturing companies are broader in disclosing carbon emissions by 27.1% compared to Indonesian manufacturing companies. Keywords: Carbon emission disclosure, Profitability, Growth, Firm Value, Media Exposure and Independent Commissioners.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0011)
02 03. 119 (0011)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 119 (0011)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0011)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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