Pengungkapan Emisi Gas Rumah Kaca, Kinerja Lingkungan, Dan Nilai Perusahaan

Anggraeni, Dian

doi:10.21002/jaki.2015.11

Cited by 35 publications

(78 citation statements)

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“…increased emissions of gases such as carbon dioxide (CO2), methane (CH4), dinitrooksida (N2O), and chlorofluorocarbons (CFC) which cause solar energy is being trapped in the atmosphere (Riebeek 2010, in [4]).…”

Section: Ice-bees 2018mentioning

confidence: 99%

Determinant of Carbon Emission Disclosure at Mining Companies Listed in Indonesia Stock Exchange

Halimah¹,

Yanto²

2018

KSS

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This study aims to examine and obtain empirical evidence on determinants of carbon emissions disclosure at mining companies listed in Indonesia Stock Exchange.Several factors involved in this study, there are leverage, profitability, firm size, and institutional ownership. In addition, population of this study is 41 mining companies listed in Indonesia Stock Exchange. Meanwhile, sample is selected using purposive sampling technique which produced 56 unit of analysis. This study also uses content analysis techniques on annual reports and/or sustainability reports in 4 years to measure carbon emission disclosure. Data collection is conducted by documentation technique. Moreover, multiple rank regression with SPSS version 23 applications is executed to analyze the data. Results indicate that leverage, profitability, firm size, and institutional ownership have significant and negative effect on carbon emission disclosure. Therefore, it can be concluded that the higher leverage, profitability, firm size, and institutional ownership of the company, carbon emission disclosure which is reported by mining companies in Indonesia will be lower.

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Section: Ice-bees 2018mentioning

confidence: 99%

Determinant of Carbon Emission Disclosure at Mining Companies Listed in Indonesia Stock Exchange

Halimah¹,

Yanto²

2018

KSS

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“…Global warming is an event caused by the greenhouse effect that causes an increase in the earth's temperature. One of the causes of the greenhouse effect is caused by the economic activity of the company [1].…”

Section: Introductionmentioning

confidence: 99%

Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance

Murdiawati¹

2019

Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)

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This study aims to examine whether the disclosure of Green House Gas (GHG) emissions proxied by the GHG Emission index, environmental performance proxied by the PROPER rating, and CSR disclosures proxied by the CSR index affect the financial performance proxied by Tobin's Q. To test these three hypotheses, this study will use simple linear regression techniques. This study uses a simple linear regression technique, the analytical method used in this study includes classical assumption tests and model tests. The sample in this study are companies listed in the Indonesia Stock Exchange (IDX) and publish their financial statements in the range of 2014-2016. The research sample was 32 companies with 96 observational data. The results of the study prove that the disclosure of greenhouse gas emissions affects financial performance. Second, environmental performance influences financial performance. Third, CSR disclosure affects financial performance.

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“…Carbon emission disclosure in Indonesia is still voluntary disclosure and its practice is still rarely done by business actors (Anggraeni, 2015;Irwhantoko & Basuki, 2016;Majid & Ghozali, 2015;Marlin, 2017;Prafitri, 2016). According to Robert (2011), companies that disclose carbon emissions have consideration among others to gain legitimacy from stakeholders, avoid threats, especially for companies that produce greenhouse gases such as increasing operating costs, reducing demand (reduced demand), reputational risk, legal proceedings, and fines and penalties.…”

Section: Introductionmentioning

confidence: 99%

The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity

Prasetya

Yulianto

2018

jda

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This study aims to analyze the influence of PROPER Rating, Industrial Type, Profitability, Leverage and Age of Company on Carbon Emission Disclosure. Measurement of carbon emissions disclosure uses Carbon Emission Disclosure Checklist (CED). The population of this study is non-financial companies listed on the Indonesia Stock Exchange in 2013 - 2016 as many as 406 companies. The technique used in sampling is purposive sampling and selected 32 companies as sample and 126 units of analysis. The analytical tool used to test the hypothesis is descriptive statistical analysis and multiple linear regression analysis processed through IBM SPSS 21 program. The research results show that the PROPER rating and the type of industry have positive effect on carbon emission disclosure. While profitability, leverage and age of the company have no effect on carbon emission disclosure. The conclusions of this study are the PROPER rating and the type of industry proven to influence the company’s decision making to disclose carbon emissions. While the profitability, leverage, and firm age cannot affect the company’s decision to disclose carbon emissions.

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Pengungkapan Emisi Gas Rumah Kaca, Kinerja Lingkungan, Dan Nilai Perusahaan

Cited by 35 publications

References 0 publications

Determinant of Carbon Emission Disclosure at Mining Companies Listed in Indonesia Stock Exchange

Determinant of Carbon Emission Disclosure at Mining Companies Listed in Indonesia Stock Exchange

Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance

The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity

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