Company Characteristics and Environmental Performance on Carbon Emission Disclosure in Public Companies in Indonesia

8 Pages Posted: 18 Nov 2019

See all articles by Siti Asiah Murni

Siti Asiah Murni

Universitas Wijaya Kusuma Surabaya

James Tumewu

Universitas Wijaya Kusuma Surabaya

Rica Wuryaningrum

Universitas Wijaya Kusuma Surabaya

Date Written: August 29, 2019

Abstract

This study aims to analyze the factors that influence carbon emission disclosure in extractive companies in Indonesia. Measurement of the extent of carbon emission disclosure is by using a checklist developed based on the information request sheet provided by the CDP (Carbon Disclosure Project). Factors to be tested are Company Characteristics using Current Ratio, Return on Assets and Debt to Equity Ratio and Environmental Performance using PROPER Ratings. The sample of this study was all extractive companies listed on the Indonesia Stock Exchange in 2016-2018 that were selected using purposive sampling. The data analysis technique used is multiple linear regression analysis. The results of this study show that only environmental performance variables affect the disclosure of carbon emissions, while the Current Ratio, ROA and Debt to Equity Ratio variables do not affect the disclosure of carbon emissions.

Keywords: Carbon Emission Disclosure, Company Characteristics, Environmental Performance

Suggested Citation

Murni, Siti Asiah and Tumewu, James and Wuryaningrum, Rica, Company Characteristics and Environmental Performance on Carbon Emission Disclosure in Public Companies in Indonesia (August 29, 2019). International Conference on Science, Technology & Environment (ICoSTE) 2019, Available at SSRN: https://ssrn.com/abstract=3487903 or http://dx.doi.org/10.2139/ssrn.3487903

Siti Asiah Murni (Contact Author)

Universitas Wijaya Kusuma Surabaya ( email )

Indonesia
Surabaya
Indonesia

James Tumewu

Universitas Wijaya Kusuma Surabaya ( email )

Indonesia
Surabaya
Indonesia

Rica Wuryaningrum

Universitas Wijaya Kusuma Surabaya ( email )

Indonesia
Surabaya
Indonesia

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