Pengaruh Media Exposure, Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Pengungkapan Emisi Karbon pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018

Abstract

The purpose of this study is to determine whether there is an effect of Media Exposure, Company Size, Profitability and Leverage partially on Disclosure of Carbon Emissions. Secondary data types, quantitative research methods with data collection techniques through documentation. The population used in this study is data on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sample collection technique used purposive sampling and obtained a sample of 10 companies so that the total sample was 50. Analysis of the data for testing the hypothesis in this study using multiple linear regression analysis. Based on the analysis and discussion it can be concluded that there is a significant positive effect of Media Exposure on Carbon Emission Disclosure. Whereas Company Size, Profitability and Leverage have no effect on Carbon Emission Disclosure.