THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND ENVIRONMENTAL PERFORMANCE ON CARBON EMISSION DISCLOSURE (AN EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON IDX YEAR 2011-2014) | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND ENVIRONMENTAL PERFORMANCE ON CARBON EMISSION DISCLOSURE (AN EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON IDX YEAR 2011-2014)


Pengarang

DIAN LISMANA PUTRI - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

1201103040018

Fakultas & Prodi

Fakultas / / PDDIKTI :

Subject
-
Kata Kunci
-
Penerbit

Banda Aceh : Universitas Syiah Kuala., 2016

Bahasa

Indonesia

No Classification

-

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ABSTRACT This study aimed to obtain empirical evidence regarding the influence of profitability, leverage and environmental performance to the extent of the carbon emission disclosure. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). By utilizing purposive sampling techniques on the secondary data, the total of 64 sample studies are drawn from manufacturing companies listed on Indonesian Stock Exchange for the period of 2011-2014. Multiple linear regression analysis provided by SPSS 21.0 is also employed to test the hypothesis constructed within this research. The result shows that: (1) profitability affects carbon emission disclosure, (2) leverage affects carbon emission disclosure, (3) environmental performance affects carbon emission disclosure, (4) profitability, leverage and environmental performance simultaneously affects carbon emission disclosure. Keywords: Profitability, Leverage, Environmental Performance and Carbon Emission Disclosure.

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