The effect of environmental performance, leverage and company size towards carbon emission disclosure on rated proper company in 2015–2018

Widianto, Indra and Sari, Dian Purnama (2020) The effect of environmental performance, leverage and company size towards carbon emission disclosure on rated proper company in 2015–2018. The effect of environmental performance, leverage and company size towards carbon emission disclosure on rated proper company in 2015–2018, 01 (02). pp. 97-118. ISSN p-ISSN: 2686-5505, e-ISSN: 2686-4479, Jurnal Nasional Terakreditasi Sinta 5

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Abstract

Carbon emission disclosure is a form of communication that is important and necessary to fulfil the needs and interests of information to the company’s stakeholders. That statement is caused by stakeholder theory, when the company conducts its operational company can’t focus on company purposes or interests only, but company must pay attention to the stakeholder’s interests and provide benefits for stakeholder which can be done by disclosing financial and non-financial information included carbon emission disclosure as a form of corporate responsibility to stakeholders. The purpose of this research is to analyze and provide empirical evidence about the effect of environmental performance, leverage and company size against carbon emission disclosure on rated PROPER company in 2015-2018. This research is a form of quantitative research with hypothesis testing. Technique used for data analysis is multiple linear regression. The results of this research explained that environmental performance and company size has positive and significant effect on carbon emission disclosure. On the other hand, leverage has no effect on carbon emission disclosure.

Item Type:	Article
Additional Information:	Jurnal Nasional Terakreditasi Sinta 5
Uncontrolled Keywords:	carbon emission disclosure, environmental performance, leverage, company size.
Subjects:	Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	30 Nov 2022 03:17
Last Modified:	11 Jan 2023 02:20
URI:	http://repository.ukwms.ac.id/id/eprint/32557

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