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

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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

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

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Section: Research Articles

In Volume 13, Nomor 2, Tahun 2016

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