CD Skripsi

Pengaruh Karakteristik Dan Kinerja Keuangan Perusahaan Terhadap Luas Pengungkapan Emisi Karbon ( Carbon Emission Disclosure ) ( Studi Empiris Dan Kajian Komparatif Terhadap Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Dan Australia Securities Exchange Periode 2015-2016 )

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This Research aims to examine the factors that influence the disclosure of carbon emissions in Indonesia and Australia and the purpose of this research is to also to know the differences of carbon emission disclosures between these countries. Factors tested in this study include company size, leverage, reputation of the public accounting firm and financial performance. The disclosure of carbon emissions was measured by adopting a check list who developed from a request sheet obtained by the Carbon Disclosure Project (CDP). The sample was selected using purposive sampling method, and the result there is 37 selected sample from manufacturing companies listed on the Indonesia’s Stock Exchange and 25 selected manufacturing companies listed in the ASX on 2015-2016 period. The results showed that the size of the company had a significant effect on the disclosure of carbon emissions in Indonesia and size companies effected on the disclosure of carbon emission in Australia but there is not a significant effect. The Company's performance had an effect on the disclosure of carbon emissions in Indonesia but had no effect on the disclosure of carbon emissions in Australia while other factors had no effect. Then this research shows that there are differences between disclosure of carbon emissions in Indonesia and Australia’s companies. This study also found that there is still low awareness of companies in Indonesia on environmental performance and disclosure of carbon emissions. The coefficient of determination in Indonesia valued at 0.393 . it shows that only 39.3% of the total disclosure of carbon emissions is influenced by the variables examined in this study and the remaining 60.7% is influenced by other variables whose not included in this study. And the sample in Australia 0.356, it mean that only 35.6% of carbon emissions disclosure is influenced by the variables studied in this study and the remaining 64.4% is influenced by other variables not included in this study. Keywords: Company size, Leverage, KAP, Financial Performance, Carbon Emissions, Greenhouse Gases, Global Warming, Voluntary Disclosure, Kyoto Protocol.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0010)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

v, 52 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0010)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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