PENGARUH KINERJA LINGKUNGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON

NUR, OCTASARI LISADI (2023) PENGARUH KINERJA LINGKUNGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON. Masters thesis, Universitas Andalas.

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Abstract

This study aims to empirically examine the effect of environmental performance and company characteristics (firm size, profitability, and leverage) on disclosure of carbon emissions. This study uses samples from manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample used was 144 observations taken by purposive sampling. The research method used is a quantitative method. Data is obtained from annual reports and sustainability reports listed on the Indonesia Stock Exchange and the company's website. Data analysis was carried out using multiple regression analysis and processed with SPSS version 21. The results showed that environmental performance had no effect on disclosure of carbon emissions. Researchers found that manufacturing companies focus more on expressing social responsibility directly to the community than disclosing their carbon emissions, such as building schools, making drainage, planting 1000 trees, building health facilities and so on. Firm size in this study influences the disclosure of carbon emissions. Large company size will make it easier for companies to cover voluntary reporting costs and have the ability to disclose carbon emissions. Profitability in this study has no effect on disclosure of carbon emissions. Companies with high profitability will only focus on the company's interests in generating profits, while companies with low profitability will focus more on achieving financial goals and improving company performance so that there is a limit in their ability to report carbon emissions. Leverage in this study also has no effect on disclosure of carbon emissions. The high level of leverage makes companies careful in disclosing and spending costs related to environmental mitigation measures.

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