The Media Exposure, Environmental Performance, and Companies’ Characteristics on Carbon Emission Disclosure in Indonesia

Abstract :

This paper aims to analyze the influence of media exposure, environmental performance, type of industry, company size, profitability, and leverage on carbon emission disclosure. The dependent variable in this research is carbon emission disclosure that was measured by scoring a checklist of carbon emission disclosure. The independent variables are media exposure, environmental performance, type of industry, company size, profitability, and leverage. This research used secondary data with the population of all non-financial sector public companies that joined PROPER from 2014 – 2017. The 21 samples of companies were selected by using a purposive sampling technique. This research used multiple linear regression using Eviews 10. The results proved that media exposure, type of industry, and profitability have a positive and significant influence on carbon emission disclosure, whereas environmental performance, company size, and leverage do not influence 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 carbon emission disclosure of companies in Indonesia.