Pengaruh Eksposur Media, Kinerja Proper dan Karakteristik Perusahaan terhadap Pengungkapan Emisi Karbon
Keywords:
Carbon Emission Disclosure, Media Exposure, PROPER Performance, Company CharacteristicsAbstract
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 company listed 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 leverage have negative effect on carbon emission disclosure. Meanwhile, PROPER performance has no effect on carbon emission disclosure.
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