Aryni, Widia and Ulupui, I Gusti Ketut Agung and Fauzi, Achmad (2021) Pengaruh Eksposur Media, Kinerja Proper dan Karakteristik Perusahaan terhadap Pengungkapan Emisi Karbon. Jurnal Akuntansi, Perpajakan dan Auditing, 2 (1). 01-23. ISSN 2722-9823
Full text not available from this repository.Abstract
This research aims to determine the effect of media exposure, PROPER performance and company characteristics which consists of firms age, growth, and leverage also profitability as a control variable on carbon emission disclosure. This research uses the secondary data sourced from annual report, sustainability report, PROPER rate report, and company’s site related of companylisted on Indonesia Stock Exchange (IDX) who participate in PROPER program during 2016-2018. 129 observation samples were selected through purposive sampling technique which processed with panel data analysis regression by Eviews 10. The result shows that firm age has positive effect and media exposure, growth also leveragehave negative effect on carbon emission disclosure. Meanwhile, PROPER performance has no effect on carbon emission disclosure
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > Keuangan |
| Depositing User: | LPPM UNJ |
| Date Deposited: | 21 Mar 2025 05:12 |
| Last Modified: | 21 Mar 2025 05:14 |
| URI: | http://repository.unj.ac.id/id/eprint/55759 |
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