Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies
Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied...
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| Format: | Article |
| Language: | English |
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STIE Perbanas Surabaya
2021-12-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/2411 |
| _version_ | 1827365578502832128 |
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| author | Lutfiana Pratiwi Bunga Maharani Yosefa Sayekti |
| author_facet | Lutfiana Pratiwi Bunga Maharani Yosefa Sayekti |
| author_sort | Lutfiana Pratiwi |
| collection | DOAJ |
| description | Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied carbon accounting to all companies in Indonesia, because of non-explicit laws and low quality of human resources. Various studies have been conducted to find the determinant factors for companies to make carbon emission disclosure. This research aims at examining the influence of type of industry, profitability, company size, environmental performance, and audit firm reputation on the carbon emission disclosure of manufacturing companies listed on the Indonesia Stock Exchange years 2016-2019. It employed a purposive sampling technique and obtained 290 observations and the data were analyzed using Ordinary Least Square. The shows that type of industry, profitability and company size influence carbon emission disclosure. However, this research does not successfully show the influence of environmental performance and reputation of public accountant office on carbon emission disclosure. |
| first_indexed | 2024-03-08T08:31:31Z |
| format | Article |
| id | doaj.art-87447713ce0d4e3db6253e3e815cc5e1 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-03-08T08:31:31Z |
| publishDate | 2021-12-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-87447713ce0d4e3db6253e3e815cc5e12024-02-02T03:06:58ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2021-12-0111219720710.14414/tiar.v11i2.2411Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing CompaniesLutfiana Pratiwi0Bunga Maharani1Yosefa Sayekti2Universitas Jember, Jember, East Java, IndonesiaUniversitas Jember, Jember, East Java, IndonesiaUniversitas Jember, Jember, East Java, IndonesiaDue to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied carbon accounting to all companies in Indonesia, because of non-explicit laws and low quality of human resources. Various studies have been conducted to find the determinant factors for companies to make carbon emission disclosure. This research aims at examining the influence of type of industry, profitability, company size, environmental performance, and audit firm reputation on the carbon emission disclosure of manufacturing companies listed on the Indonesia Stock Exchange years 2016-2019. It employed a purposive sampling technique and obtained 290 observations and the data were analyzed using Ordinary Least Square. The shows that type of industry, profitability and company size influence carbon emission disclosure. However, this research does not successfully show the influence of environmental performance and reputation of public accountant office on carbon emission disclosure.https://journal.perbanas.ac.id/index.php/tiar/article/view/2411carbon emission disclosurecompany sizeprofitabilitytype of industry |
| spellingShingle | Lutfiana Pratiwi Bunga Maharani Yosefa Sayekti Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies Indonesian Accounting Review carbon emission disclosure company size profitability type of industry |
| title | Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies |
| title_full | Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies |
| title_fullStr | Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies |
| title_full_unstemmed | Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies |
| title_short | Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies |
| title_sort | determinants of carbon emission disclosure an empirical study on indonesian manufacturing companies |
| topic | carbon emission disclosure company size profitability type of industry |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/2411 |
| work_keys_str_mv | AT lutfianapratiwi determinantsofcarbonemissiondisclosureanempiricalstudyonindonesianmanufacturingcompanies AT bungamaharani determinantsofcarbonemissiondisclosureanempiricalstudyonindonesianmanufacturingcompanies AT yosefasayekti determinantsofcarbonemissiondisclosureanempiricalstudyonindonesianmanufacturingcompanies |