Melola Discovery

← Melola Discovery

Jurnal

PENGARUH TIPE INDUSTRI, PROFITABILITAS, MEDIA EXPOSURE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP CARBON EMISSION DISCLOSURE (Studi Empiris Pada Perusahaan Non Industri Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 13 No. 2 (2020)

DOI
10.52062/jakd.v13i2.1435
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to obtain empirical evidence on the analysis of factors affecting the voluntary disclosure of carbon emissions in companies in Indonesia. Factors used include industry type, profitability, firm size and leverage. Measurement of carbon emission disclosure levels using content analysis. There are 18 items to detect disclosure rates of carbon emissions. The population of this research is all financial data of non service industry companies listed on BEI period 2014-2016.Sampling method used in this research is purposive sampling method. The sample used in this research is non service industry which publishes annual and financial report during observation period anddiscloses carbon emission. The total sample used in this research is 27 companies. The data used is secondary data from IDX. The analysis technique used is multiple linear regression analysis. The results of this study indicate that industry type and company size have an effect on carbon emission disclosure, while profitability proxy with return on asset and return on equity and leverage have no effect on carbon emission disclosure

Collaboration network of the authors

40 authors · 103 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Syaikhul FalahAffiliation unknown9
Meinarni AsnawiAffiliation unknown5
Agustinus SalleAffiliation unknown3
Siti RofingatunAffiliation unknown2
Sylvia Christina DaatAffiliation unknown2
Novalia Herlina BleskaditAffiliation unknown2
Sara Marlyn ParuAffiliation unknown2
Cornelia D. MataniAffiliation unknown2
Iswahyudi IswahyudiAffiliation unknown2
Agustina PairinganAffiliation unknown1
Paulus K. Allo LayukAffiliation unknown1
Kurniawan PatmaAffiliation unknown1
Jefri ImbiriAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Lynda LyndaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Dein S MarandofAffiliation unknown1
Agung Irjayanto HasanudinAffiliation unknown1
Yuli KurniawatiAffiliation unknown1
Prihatining Tyas DwiAffiliation unknown1
Dewi RasmiAffiliation unknown1
Maria Cristine AndikoAffiliation unknown1
Marisa Setiawati MuhamadAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Tania Ivanna A. TantoAffiliation unknown1
Alberth D. RupangAffiliation unknown1
Derwin Juan SagrimAffiliation unknown1
Sria KogoyaAffiliation unknown1
Tirsa RanteAffiliation unknown1
Yohanes Baptista Tupen EbangAffiliation unknown1
Sandi Rendy TumundoAffiliation unknown1
Ahmad FaqihudinAffiliation unknown1
Adolf Z.D SiahayAffiliation unknown1
Selvi Yanti Randa LayukAffiliation unknown1
Novalia H. BleskaditAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">PENGARUH TIPE INDUSTRI, PROFITABILITAS, MEDIA EXPOSURE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP CARBON EMISSION DISCLOSURE  (Studi Empiris Pada Perusahaan Non Industri Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016)</dc:title>
	<dc:creator>Nainggolan, Endang Pujiastuty</dc:creator>
	<dc:creator>Pangayow, Bill J. C.</dc:creator>
	<dc:creator>Wijaya, Anthonius H.C</dc:creator>
	<dc:description xml:lang="en-US">This study aims to obtain empirical evidence on the analysis of factors affecting the voluntary disclosure of carbon emissions in companies in Indonesia. Factors used include industry type, profitability, firm size and leverage. Measurement of carbon emission disclosure levels using content analysis. There are 18 items to detect disclosure rates of carbon emissions. The population of this research is all financial data of non service industry companies listed on BEI period 2014-2016.Sampling method used in this research is purposive sampling method. The sample used in this research is non service industry which publishes annual and financial report during observation period anddiscloses carbon emission. The total sample used in this research is 27 companies. The data used is secondary data from IDX. The analysis technique used is multiple linear regression analysis. The results of this study indicate that industry type and company size have an effect on carbon emission disclosure, while profitability proxy with return on asset and return on equity and leverage have no effect on carbon emission disclosure</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1435</dc:identifier>
	<dc:identifier>10.52062/jakd.v13i2.1435</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 13 No. 2 (2018)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 13 No 2 (2018)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v13i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1435/1134</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>