Open AccessFactors That Can Be Predictors of Carbon Emissions Disclosure
Author(s) -
Arini Nur Khulil Jannah,
I Made Narsa
Publication year - 2021
Publication title -
jurnal akuntansi - fakultas ekonomi universitas tarumanagara/jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2549-8800
pISSN - 1410-3591
DOI - 10.24912/ja.v25i1.725
Subject(s) - stock exchange , business , leverage (statistics) , accounting , index (typography) , equity (law) , stock (firearms) , carbon stock , environmental economics , environmental resource management , finance , economics , statistics , ecology , geography , mathematics , archaeology , world wide web , computer science , political science , law , climate change , biology
This research is to analyze the role of ISO 14001, performance environment index PROPER, environmental committee, and foreign diversity to carbon emissions disclosure in the plantation company that registered at the Indonesian stock exchange of 2013 to 2019. The data used was 77 companies. The testing of hypotheses uses multiple linear regression with a minimal significance of 5%. this research proves that there is four a variable that has a significant result on the disclosure of the carbon emission in plantation company that is ISO 14001, performance environment index PROPER, environmental committee and Foreign diversity. Three variables have no effect on the disclosure of carbon emissions that is age company, leverage, and return of equity. This research can be used stakeholder to see the company’s responsibilities through their environment to ensure there is no risk in the company’s future performance before reaching their investment decision.