Carbon Emission Disclosure, Media Exposure, Environmental Performance, Characteristics of Companies: Evidence from Non Fincancial Sectors In Indonesia

Abstract

This paper is aiming to analyze the influence of media exposure, environmental performance, type of industry, company size, profitability and leverage on the carbon emission disclosure in non financial sectors in Indonesia. The carbon emission disclosure was measured by scoring a checklist of the carbon emission disclosure. The media exposure, environmental performance, type of industry, company size, profitability and leverage are the determinants of the carbon emission disclosure. This research used secondary data with the population of all the non-financial sector public companies that joined environmental awards (PROPER) from 2014 – 2017. The 21 samples of companies were selected by using the purposive sampling technique. This research used the multiple linear regression using Eviews 10. The results proved that media exposure, type of industry and profitability have a positive and significant influence on the carbon emission disclosure, whereas environmental performance, company size and leverage have no influence on the carbon emission disclosure. This research contributes to the development of green accounting in Indonesia and expects that related parties can develop a better evaluation and planning in increasing the carbon emission disclosure of companies in Indonesia.