Determination of Carbon Emissions Disclosure of Non Service Company

  • Anastasya Balerina Putri Universitas Katolik Widya Mandala, Surabaya
  • J Th Budianto Universitas Katolik Widya Mandala, Surabaya
  • Ariston Oki Esa Universitas Katolik Widya Mandala, Surabaya
Keywords: Carbon emission disclosure, profitability, size, environmental performance

Abstract

Carbon emission disclosure means to convey information for stakeholders which related to the company's carbon emission and the company's response to carbon emission issues. This research’s aim is to examine and analyze influence of profitability, size, and environmental performance to carbon emission disclosure. The research objects is all non-industrial services companies listed on the IDX in 2016-2018. Data analyses technique is multiple liniear regression. The research result shows that size and environmental performance has positive effect on carbon emission disclosure. Profitability has no effect on carbon emission disclosure, this can be happened because companies which have high profitability assume that carbon emissions disclosure can interfere with company's financial success information

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Published
2020-02-29
Section
Artikel