CD Skripsi
Faktor Yang Mempengaruhi Pengungkapan Emisi Gas Rumah Kaca Pada Perusahaan Manufaktur Di Bursa Efek Indonesia
The aim of this study is to examine empirically the factors that influence
greenhouse gas emission disclosure. Factors examined in this research are type of
industry, firm size, profitability, and leverage.
In this study, the researcher adopted the checklist issued by Carbon
Disclosure Project (CDP) to measure the extensive disclosure of greenhouse gas
emission. In order to examine the factors, the researcher utilized multiple
regression. The population of this study was all of manufacturing companies
listed on the Indonesian Stock Exchange in 2018. This research applied purposive
sampling method to obtain 131 list manufacturing in 2018.
The result implies that firm size have positive and significant correlation
with greenhouse gas emission disclosure. Meanwhile, type of industry,
profitability and leverage had no significant correlation with greenhouse gas
emission disclosure. The results highlighted that the greater resources of the
company, the better the company in conducting a greenhouse gas emission
reduction strategy. It makes easier for the company to do the disclosure of
greenhouse gas emissions.
Keywords : greenhouse gas emission disclosure, type of industry, firm size,
profitability, and leverage.
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