Carbon Emission Disclosure in Manufacturing companies in Indonesia Saputro Bangun Tri1, Basuki1,* 1Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Jl. Airlangga 4, Surabaya, East Java *Corresponding Author: Basuki, Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Jl. Airlangga 4, Surabaya, East Java, 60286, Email: basuki.basuki10@yahoo.com
Online published on 13 November, 2019. Abstract Background Industries that are established in Indonesia with the materials of coal, oil, and gas are the largest contributors to environmental pollution. Rapid industrial development in Indonesia has a negative impact on the decline in environmental quality. Companies participation in preventing environmental pollution creates carbon emission disclosure in contributing to reducing greenhouse gases. Objective This study aimed to determine the effect of firm size, media exposure, profitability, and leverage on carbon emission disclosure in companies listed on the Indonesia Stock Exchange with PROPER criteria. Method This study was conducted by taking samples of 144 companies from 2011 to 2013. Company samples were selected through a purposive sampling method with PROPER criteria obtained from the Ministry of Environment Publication and have been listed on the Indonesia Stock Exchange from 2011 2013. This study used quantitative types of research. Data were then analyzed using regression analysis. Results Mean carbon emission disclosure during 2011–2013 was 0.588 which showed that there was no extreme variation in carbon emission disclosure data. Mean total assets of the company in this study was 29.49. Mean profitability with Return On Asset was 0.08. The mean company revealed in the media from 2011–2013 was 0.32 (32.4%). The mean value of leverage was 0.42 (42.4%), and there was no extreme value. Conclusion Variables that affected carbon emission disclosure are firm size, media exposure, and leverage that significantly influence partially. However, the profitability variable did not show a significant effect on carbon emission disclosure. Top Keywords Carbon Emission Disclosure, Company, PROPER, Environmental Pollution. Top |