Carbon Emission Disclosure in the Proper Rating Company's Annual Financial Statements in Indonesia Stock Exchange

Abstract

Annual Reporting is a media for companies that initially only report financial aspects, but now also report on social and environmental aspects. The shift in determining the value of this company along with the emergence of issues of natural and environmental damage. Environmental issues are increasing, accounting also evolves by giving birth to the concept of green accounting and sustainability reporting.This study aims to analyze the effect of PROPER, media exposure, company size, profitability and leverage on Carbon Emission Disclosure. The population in this study is a participant company PROPER 2014-2017. The results of this study show that PROPER, Media Exposure, and Profitability have a significant positive effect on Carbon Emission Disclosure, while company size and leverage do not have a significant effect on Carbon Emission Disclosure.

Keywords: Carbon Emission Disclosure, PROPER, Media Exposure, Company Size, Profitability, and Leverage.

DOI: 10.7176/RJFA/10-12-08

Publication date:June 30^th 2019