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Abstract
Abstract
This study aimed to analyze the influence of corporate’s characteristics toward carbon emission disclosure and disclosure of carbon emission effect toward firm value. Companies characteristics variable are proxied by firm size, profitability and leverage. The sampling method is a company incorporated in the Jakarta Islamic Index (JII) which amounted of 34 companies. The data used in this study is the annual reports of each companies obtained through the Indonesia Stock Exchange and the hypotheses were tested using multiple regression analysis. The results of this study indicate that the leverage proven that is has significant negative effect toward disclosure of carbon emissions, while profitability and size of the company doesn’t have significant influence. Finally, the disclosure of carbon emissions are significantly influence the value of the company.
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References
- Astuti, L & Setiawati, E. (2014). Analisis Pengaruh Profitabilitas, Kebijakan Deviden, Kebijakan Hutang, Dan Kepemilikan Manajerial terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012). Seminar Nasional dan Call For Paper. Program Studi Akuntansi-FEB UMS.
- Azaria, A & Achyani, F. (2015). Faktor-Faktor yang Mempengaruhi Tingkat Keluasan Pengungkapan Informasi Dalam Laporan Tahunan. Prosiding: Menakar Masa Depan Profesi Memasuki MEA 2015 Menuju Era Crypto Economic. Universitas Muhammadiyah Surakarta. Surakarta
- Choi, B. B, Lee, D & Psaros, J. (2013). An Analysis of Australian Company Carbon Emission Disclosures. Pasific Accounting Review, 25(1), 58-79.
- Chu, L.C, Chatterjee, B & Brown. A, (2012). The Current Status of Greenhouse Gas Reporting by Chinese Companies. Managerial Auditing Journal, 28 (2), 114 – 139.
References
Astuti, L & Setiawati, E. (2014). Analisis Pengaruh Profitabilitas, Kebijakan Deviden, Kebijakan Hutang, Dan Kepemilikan Manajerial terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012). Seminar Nasional dan Call For Paper. Program Studi Akuntansi-FEB UMS.
Azaria, A & Achyani, F. (2015). Faktor-Faktor yang Mempengaruhi Tingkat Keluasan Pengungkapan Informasi Dalam Laporan Tahunan. Prosiding: Menakar Masa Depan Profesi Memasuki MEA 2015 Menuju Era Crypto Economic. Universitas Muhammadiyah Surakarta. Surakarta
Choi, B. B, Lee, D & Psaros, J. (2013). An Analysis of Australian Company Carbon Emission Disclosures. Pasific Accounting Review, 25(1), 58-79.
Chu, L.C, Chatterjee, B & Brown. A, (2012). The Current Status of Greenhouse Gas Reporting by Chinese Companies. Managerial Auditing Journal, 28 (2), 114 – 139.