TINJAUAN KEUANGAN TERHADAP PENGUNGKAPAN EMISI KARBON PADA NEGARA-NEGARA DI ASIA TENGGARA

Sari, Shinta Permata and Nisa’, Khoirun (2020) TINJAUAN KEUANGAN TERHADAP PENGUNGKAPAN EMISI KARBON PADA NEGARA-NEGARA DI ASIA TENGGARA. In: Seminar Nasional dan Call For Paper 2020 : “Paradigma Pengembangan Ekonomi Kreatif di Era 4.0”. STIE Widya Wiwaha, Yogyakarta, pp. 149-162. ISBN 978-602-51174-9-7

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Abstract

Disclosure of carbon emission is a disclosure that conveys the results of carbon emission from company operating activities as corporate social responsibility to achieve stakeholder’strust. Companies that carry out social responsibility related to environmental condition and discloseit to give more value for stakeholders, are considered have the capability to performtheir activities according to stakeholder’s expectations. This study is conducted to analyze the effect of organizational visibility, profitability, financial distress, and regulatory pressure on carbon emission disclosure in mining and oil industrial classification companies listed on south-east asia capital market: Indonesia, Malaysia, Singapore, Philippines and Vietnam Stock Exchanges for the 2016-2018 period. The purposive sampling methods is defined to list 193 samples. Carbon emission disclosure is measured using Carbon Disclosure Index (CDI) and the data are analyzed using multiple linear regression. The results show that organizational visibility and regulatory pressure have effect on carbon emission disclosure, meanwhile profitability and financial distress have no effect on carbon emission disclosure. Keywords: carbon emission disclosure, profitability, regulatory pressure, organizational visibility,financial distress

Item Type: Book Section
Subjects: B. Manajemen > Manajemen Keuangan
Divisions: S1 Manajemen
Depositing User: Library STIE Widya Wiwaha
Date Deposited: 27 Jan 2020 04:35
Last Modified: 05 Feb 2020 02:11
URI: http://eprint.stieww.ac.id/id/eprint/1099

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