SKRIPSI AKS
DETERMINAN PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020
ABSTRACT This study aims to determine the effect of regulators, firm size, profitability, institutional ownership, and media exposure on Carbon Emission Disclosure. The population in this study are energy companies in Indonesia with a total of 90 companies. The sampling technique used in this study was purposive sampling method and the research samples obtained were 14 companies. The research method is quantitative research. Data analysis technique is Panel Regression Data with data processing by using the Eviews program 10. The results showed that the regulator had significant negative effect on Carbon Emission Disclosure. Media Exposure had significant positif effect on Disclosure of Carbon Emission. Firm Size, Profitability and Institutional Ownership had no significant effect on Disclosure of Carbon Emissions. Keywords: Disclosure of Carbon Emission, Regulator, Company Size, Profitability, Institutional Ownership, Media Exposure.
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