PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PEMERINTAH, DAN KINERJA KEUANGAN TERHADAP CARBON EMISSION DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014- 2016)
Daftar Isi:
- This research aims to test and look for empirical evidence what are the determinant lhat qffecl carbon emission disclosure. Factor Jested in lhis study include inslilutional ownership, govermenl ownership, leverage, and profitability. The method used for measure how much carbon emission disclosure adopts from a check list which is developed based a demand sheel that obtained from Carbon Disclosure Project. The population of this sJudy are manufacturing companies /isled on Indonesian Slack Exchange in 2014- 2016. The sampe of this sludy wa s take by me/hod purposive samping. The analysis lechnique Iha/ used in this study are descriptive analysis and multiple regression analysis. The result of this study shows that leverage has a significant negalive impact on carbon emission disclosure. While other factors such as institutional ownership, government ownership, and profitability have no significant effect on carbon emission disclosure. This study has limitations because the sample company consists of only 17 companies and it's research period is only three years.