Amallia, Ridha Sinta (2019) Pengaruh Profitabilitas, Tipe Industri, Ukuran Perusahaan, Dan Leverage Terhadap Carbon Emission Disclosure (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Protokol Kyoto merupakan kesepakatan internasional dalam mengurangi emisi gas rumah kaca. Implikasinya, perusahaan dituntut aktif mengurangi emisi karbon dan mengungkapkannya. Di Indonesia, pengungkapan emisi karbon masih bersifat voluntary. Untuk mengetahui faktor – faktor yang mendorong perusahaan mengungkapkan karbon emisi, peneliti akan menguji pengaruh dari Profitabilitas, Tipe Industri, Ukuran Perusahaan, dan Leverage. Purposive sampling digunakan untuk menyeleksi sampel dan terpilih 36 perusahaan manufaktur yang terdaftar di BEI tahun 2015–2017. Penilaian pengungkapan menggunakan Greenhouse Gas Emission Checklist yang diperoleh dari Carbon Disclosure Project (CDP). Hasil penelitian menunjukkan ukuran perusahaan, profitabilitas dan tipe industri berpengaruh terhadap CED. Masyarakat cenderung memperhatikan perusahaan berukuran besar dan tipe industri high emission, sehingga perusahaan akan mengungkapkan karbon emisi lebih banyak untuk menjaga legitimasi. Sebaliknya, leverage tidak berpengaruh signifikan terhadap CED.
English Abstract
The Kyoto Protocol is an international agreement to reduce greenhouse gas emissions. Its implication is that companies are required to actively reduce carbon emissions and disclose this in their annual reports. In Indonesia, disclosure of carbon emissions is still voluntary. To discover the factors that encourage companies to disclose carbon emissions, this research involves examining the the effects of Profitability, Industry Type, Company Size, and Leverage. Purposive sampling was used to select samples, resulting in 36 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2017. Assessment of disclosure utilized the Greenhouse Gas Emission checklist obtained from the Carbon Disclosure Project (CDP). The results showed that profitability, industry type, and company size had an effect on Carbon Emission Disclosure. Communities tend to pay attention to large-sized-companies and high-emission industries, and because of this, companies will disclose more carbon emissions to maintain their legitimacy. Conversely, leverage did not have a significant effect on Carbon Emission Disclosure.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/449/051908100 |
| Uncontrolled Keywords: | Carbon Emission Disclosure, Protokol Kyoto, Karakteristik Perusahaan, Global Warming, Carbon Emission Disclosure, Kyoto Protocol, Characteristic of a Company, Global Warming |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.151 Financial control > 658.151 1 Managerial accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 21 Oct 2020 13:09 |
| Last Modified: | 21 Oct 2020 13:09 |
| URI: | http://repository.ub.ac.id/id/eprint/174231 |
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