TINJAUAN KEUANGAN TERHADAP PENGUNGKAPAN EMISI KARBON PADA NEGARA-NEGARA DI ASIA TENGGARA
| Main Authors: | Sari, Shinta Permata, Nisa’, Khoirun |
|---|---|
| Format: | BookSection PeerReviewed Book Thesis |
| Bahasa: | eng |
| Terbitan: |
STIE Widya Wiwaha
, 2020
|
| Subjects: | |
| Online Access: |
http://eprint.stieww.ac.id/1099/1/11%20Shinta%20Permata%20Sari%20dan%20Khoirun%20Nisa.pdf http://eprint.stieww.ac.id/1099/ http://stieww.ac.id |
Daftar Isi:
- Disclosure of carbon emission is a disclosure that conveys the results of carbon emission from company operating activities as corporate social responsibility to achieve stakeholder’strust. Companies that carry out social responsibility related to environmental condition and discloseit to give more value for stakeholders, are considered have the capability to performtheir activities according to stakeholder’s expectations. This study is conducted to analyze the effect of organizational visibility, profitability, financial distress, and regulatory pressure on carbon emission disclosure in mining and oil industrial classification companies listed on south-east asia capital market: Indonesia, Malaysia, Singapore, Philippines and Vietnam Stock Exchanges for the 2016-2018 period. The purposive sampling methods is defined to list 193 samples. Carbon emission disclosure is measured using Carbon Disclosure Index (CDI) and the data are analyzed using multiple linear regression. The results show that organizational visibility and regulatory pressure have effect on carbon emission disclosure, meanwhile profitability and financial distress have no effect on carbon emission disclosure. Keywords: carbon emission disclosure, profitability, regulatory pressure, organizational visibility,financial distress