The effect of media exposure, type of companies, and environmental performance on carbon emission disclosure of Indonesia companies
Keywords:carbon emissions, greenhouse gases, voluntary disclosures
The Effect of Media Exposure, Type of Companies, and Environmental Performance on Carbon Emission Disclosure (CED) in Indonesia Companies (Empirical Studies on Manufacture Companies Listed on The Indonesia Stock Exchange for the 2016-2018 Period). This study aimed to obtain empirical evidence regarding the effect of Media Exposure, Type of Companies, and Environmental Performance on the disclosure of carbon emissions in manufacturing companies in Indonesia. Measurement of the extent of carbon disclosure was done by using a checklist developed based on the information request sheet provided by the CDP (Carbon Disclosure Project). The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018. The samples of this research were from manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018 using the purposive sampling method. There were 15 companies in 2016, 15 companies in 2017, and 15 companies in 2018 that met the criteria as a research sample. The classic assumption test was performed for data analysis and regression analysis for hypothesis testing. The results of this study indicated that Media Exposure affects the disclosure of corporate carbon emissions in Indonesia. While the Type of Companies and Environmental Performance had no effect on the disclosure of corporate carbon emissions in Indonesia.
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