Analisis Determinan Pengungkapan Emisi Karbon (Studi Perbandingan Perusahaan di Indonesia dan Malaysia Periode 2013-2018)

Abstract

This research examines the influence of Global Reporting Initiative (GRI), the reputation of public accounting firm (KAP), environmental commiittee, leverage, environmental management system and board size on carbon emission disclosure. The population of this research were registered companies on the List of Shariah Securities in Indonesia and Malaysia consistenly during the period 2013-2018. The research sample selection method used purposive sampling method. The data analysis technique used mulitiple linier regression analysis with SPSS version 25. The result showed that Global Reporting Initiative (GRI), the reputation of public accounting firm (KAP) and environmental mangement system have significant possitive influence on carbon emission disclosure in Indonesia and Malaysia. Leverage has a significant influence on carbon emission disclosure in Indonesia, but has no influence in Malaysia. Board size has a significant possitive influence on carbon emissin disclosure in Malaysia, but it has no influence in Indonesia.