THE EFFECT OF ECONOMIC FACTORS ON THE DISCLOSURE OG GRENHOUSE GAS EMISSIONS (Empirical Study On Listed Manufacturing Companies Of The Indonesia Stock Exchange 2017-2019)

Audry, Tiara Putri and Meiliana, Reva (2021) THE EFFECT OF ECONOMIC FACTORS ON THE DISCLOSURE OG GRENHOUSE GAS EMISSIONS (Empirical Study On Listed Manufacturing Companies Of The Indonesia Stock Exchange 2017-2019). Skripsi thesis, INSTITUT INORMATIKA DAN BINIS DARMAJAYA.

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Abstract

ABSTRACT The purpose of this study to analyze the effect of economic factors (leverage, financial slack, growth, profitability) on the disclosure of greenhouse gas emissions. The study was conducted on the manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The data used in this study used the secondary data namely the annual financial reports and the annual reports for the 2017-2019 periods. The sampling technique used the purposive sampling to obtain 183 companies as the data sample. The population in this study was the manufacturing companies of all sectors. The multiple linear regression test was used to find the effect of the the independent variables on the dependent variable. The result of the analysis found that leverage, financial slack, and profitability had a positive effect on the greenhouse gas emission disclosures, while the company growth had no effect on the greenhouse gas emission disclosure. Keywords: Greenhouse Gas Emission Disclosure, Leverage, Financial Slack, Company Growth, Profitability

Item Type: Thesis (Skripsi)
Subjects: 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
eSkripsi
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: Ms Tiara Putri Audry
Date Deposited: 02 Jun 2022 04:06
Last Modified: 02 Jun 2022 04:06
URI: http://repo.darmajaya.ac.id/id/eprint/7366

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