Carbon Emission Disclosure: Studi pada Perusahaan Manufaktur Indonesia
:
https://doi.org/10.9744/jak.18.2.92-104
Keywords:
Emisi Karbon, Gas Rumah Kaca, Pemanasan global, Pengungkapan Suka¬rela, Protokol kyotoAbstract
Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap pengungkapan emisi karbon. Faktor yang diuji di dalam penelitian ini meliputi ukuran perusahaan, profitabilitas, kompetisi, pertumbuhan, rasio utang pada ekuitas, dan reputasi Kantor Akuntan Publik. Metode yang digunakan untuk mengukur seberapa luas pengungkapan emisi karbon mengadopsi dari check list yang dikembangkan berdasarkan lembar permintaan yang diperoleh dari Carbon Disclosure Project (CDP). Sampel penelitian ini dipilih menggunakan purposive sampling dan terseleksi 19 perusahaan pemanufakturan yang lterdaftar di Bursa Efek Indonesia berturut-turut mulai dari tahun 2012- 2013. Hasil penelitian ini menunjukan bahwa rasio utang pada ekuitas berpengaruh negatif signifikan pada pengungkapan emisi karbon, sementara faktor lainnya tidak berpengaruh signifikan.
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