Home  /  Jurnal Akuntansi  /  Vol: 25 Núm: 1 Par: 0 (2021)  /  Article
ARTICLE
TITLE

Factors That Can Be Predictors of Carbon Emissions Disclosure

SUMMARY

This research is to analyze the role of ISO 14001, performance environment index PROPER, environmental committee, and foreign diversity to carbon emissions disclosure in the plantation company that registered at the Indonesian stock exchange of  2013 to 2019. The data used was 77 companies. The testing of hypotheses uses multiple linear regression with a minimal significance of 5%. this research proves that there is four a variable that has a significant result on the disclosure of the carbon emission in plantation company that is ISO 14001, performance environment index PROPER, environmental committee and Foreign diversity. Three variables have no effect on the disclosure of carbon emissions that is age company, leverage, and return of equity. This research can be used stakeholder to see the company’s responsibilities through their environment to ensure there is no risk in the company’s future performance before reaching their investment decision.

 Articles related

Lukumon Oyedele, Babatunde Jaiyeoba, Moshood Fadeyi    

Various factors identified from the literature that caninfluence quality of building projects in Nigeria have beenstudied by means of questionnaire survey sent to architects,engineers and quantity surveyors in the industry. From atotal response of 107 co... see more


Arelys Esquenazi Borrego,Susset Rosales Vázquez    

El  objetivo  de  esta  investigación  es  evaluar  los  principales  determinantes  que influyen  sobre  la  participación  laboral  de  los  individuos  en  ... see more


Lutfi Rokhiyatul Mu'asiroh,Darwanto Darwanto    

This research aims to analyze the factors that can influence the millennial generation in using mobile banking. The approach in this research uses the Technology Acceptance Model (TAM) that has been developed by Davis (1989), nam... see more


Trismayarni Elen,Mochammad Adam Prasetio,Kurnia Sari Dewi    

The objective of study is to analyze effect of organizational culture, the auditor's professional code of ethics and audit fees on audit quality. The research sample are 100 respondents who were auditors from several public accounting firms located in th... see more


Mohammad Asaduzzaman Chowdhury, Uttam Kumar Debnath, Mohamed KCHAOU, Bengir Ahmed Shuvho, Atiqur Rahman, Biplov Kumar Roy    

The incorporation of a ceramic particles like SiC, Al2O3, and TiO2 into aluminum matrices results in Aluminum composite better mechanical and physical properties that make them attractive for various applications such as Aircraft, Helicopter,&n... see more