ANALISIS PENGUNGKAPAN EMISI GAS RUMAH KACA

Anistia Prafitri; Zulaikha Zulaikha

doi:10.14710/jaa.13.2.155-175

DOI: https://doi.org/10.14710/jaa.13.2.155-175

ANALISIS PENGUNGKAPAN EMISI GAS RUMAH KACA

*Anistia Prafitri - Universitas Diponegoro, Indonesia

Zulaikha Zulaikha - Universitas Diponegoro, Indonesia

Citation Format:

Abstract

This study aimes to examine the effect of environmental management system, company's environmental performance, company size, industry type, return on asset and leverage on the greenhouse gas emissions disclosures. The population are the agriculture, energy, transportation, base and chemical companies listed on the Stock Exchange in the year 2014-2015. Total samples used are 298 companies. Logistic regression is used to test the hypothesis. The results indicate that there is a positive and significant effect of the environmental management system, the company's environmental performance, company size, industry type, and leverage on the disclosures of greenhouse gas emissions, but return on asset don’t have effect on them

Fulltext View|Download

Keywords: disclosure of greenhouse gas emissions, environmental management systems, company size, return on asset

Article Metrics:

Article Info

Section: Research Articles

In Volume 13, Nomor 2, Tahun 2016

Recent articles

THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA STATE-OWNED RURAL BANK PERFORMANCE: DO GOVERNMENT OWNERSHIP AND CORPORATE GOVERNANCE UNIQUENESS MATTER? More recent articles

Most cited articles

Model Deteksi Kecurangan Berbasis Fraud Triangle PENGAWASAN UNTUK PEMBERANTASAN KORUPSI DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) More cited articles

Last update:

Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019
Meilani Devi Utami, Erwin Saraswati, Lilik Purwati. International Journal of Research in Business and Social Science (2147- 4478), 11 (9), 2022. doi: 10.20525/ijrbs.v11i9.2219
Carbon Stock in The Sediment of Mangrove Forest at The Coast of Dompak Island, Riau Islands
Aurigha Haidar Brabo, Indri Addini, Henky Irawan. IOP Conference Series: Earth and Environmental Science, 1148 (1), 2023. doi: 10.1088/1755-1315/1148/1/012042

Last update: 2025-05-05 08:53:34

Carbon Emissions and Mitigation Actions in Merauke
Untari. E3S Web of Conferences, 73 , 2018. doi: 10.1051/e3sconf/20187302009

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).