CD Skripsi
Pengaruh Profitabilitas, Leverage Dan Kinerja Lingkungan Terhadap Carbon Emission Disclosure (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)
ABSTRACT
The purpose of this research aims to determine effect of profitability, leverage, and environmental performance towards Carbon Emission Disclosure. The research population was 139 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. Samples were determined by using purposive sampling method and the type of data used is secondary data. Data analysis was done by multiple regression analysis using SPSS program and the result there is 40 selected sample. Carbon Emission Disclosure uses carbon emission checklist to collection methods obtained from Carbon Disclosure Project (CDP) data retrieval through electronic media such as audited financial statement data and company annual reports that are sampled. The results showed influence of profitability, leverage, and environmental performance towards Carbon Emission Disclosure. Variabels have significant value of less than 5% affecting CED. Profitability with ROA and ROE as indicators, namely (0.026 and 0.044
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