THE ANALYSIS OF CONTRIBUTING FACTORS OF CARBON EMISSION DISCLOSURE (RESEARCH AT MANUFACTURING COMPANIES LISTEDIN INDONESIA STOCK EXCHANGE FROM 2017-2018)

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Daryanto, Wiwiek Mardawiyah and Yezzie, Christine and Maharani, Faradita Kurnia (2020) THE ANALYSIS OF CONTRIBUTING FACTORS OF CARBON EMISSION DISCLOSURE (RESEARCH AT MANUFACTURING COMPANIES LISTEDIN INDONESIA STOCK EXCHANGE FROM 2017-2018). International Journal of Business, Economics and Law, 21 (2). pp. 10-18. ISSN 2289-1552

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Abstract

Climate change, or particularly global warming, has become a global phenomenon in this past decade. This environmental issue is affecting most countries around the world. Based on presidential Decree 61 Year 2011 regarding National Action Plan to Reduce Carbon Emissions, a business entity should contribute to environmental changes through the submission of Carbon Emission Disclosure. This research aimed to gather empirical evidence of profitability and the firm’s size to Carbon Emission Disclosure. It is conducted by using checklists which are adopted and developed based on the information from the request sheets and questionnaires provided by the Carbon Disclosure Project (CDP). The populations for this research were all Manufacturing Companies from 3 sectors (Basic Industry and Chemicals, Miscellaneous Industry and Consumer Goods Industry) listed in the Indonesian Stock Exchange or IDX at the period of 2017 - 2018. In order to get the sample of this research, we used a purposive sampling method by choosing Manufacturing companies that publish annual reports and sustainability reports which also disclose the firm’s carbon emission during the observation period. The data collection used, was the secondary data obtained from Indonesia Stock Exchange. Meanwhile data analysis conducted by using multiple linear regression analysis.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Research And Community Empowerment > Journals
Depositing User: Dr. Wiwiek Mardawiyah Daryanto
Date Deposited: 17 Nov 2020 08:43
Last Modified: 21 Dec 2021 04:37
URI: http://repository.ipmi.ac.id/id/eprint/943

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