PENGARUH PROPER, MEDIA EXPOSURE, DAN KARAKTERISTIK PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE (Studi Empiris Pada Perusahaan Peserta PROPER Periode 2014-2017 Yang terdaftar di Bursa Efek Indonesia)

LESTARI, LELI (2019) PENGARUH PROPER, MEDIA EXPOSURE, DAN KARAKTERISTIK PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE (Studi Empiris Pada Perusahaan Peserta PROPER Periode 2014-2017 Yang terdaftar di Bursa Efek Indonesia). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to prove empirically the effect of PROPER, media exposure and company characteristics on Carbon Emission Disclosure. The variable characteristics of the company are proxied by firm size, profitability and leverage. The population in this study is a participant company PROPER 2014-2017 which is listed on the IDX in 2018. Based on the purposive sampling method there are 105 final samples from this study. The hypothesis in this study will be tested using multiple regression analysis. The results of this study show that PROPER, Media Exposure, and Profitability have a significant positive effect on Carbon Emission Disclosure, while firm size and leverage do not have a significant effect on Carbon Emission Disclosure. Keywords: Carbon Emission Disclosure, PROPER, Media Exposure, Industry Company Size, Profitability, and Leverage. Penelitian ini bertujun untuk membuktikan secara empiris pengaruh PROPER, media exposure dan karakteristik perusahaan terhadap Carbon Emission Disclosure. Variabel karakteristik perusahaan diproksikan dengan ukuran perusahaan, profitabilitas dan leverage. Populasi dalam penelitian ini merupakan perusahaan peserta PROPER tahun 2014-2017 yang terdaftar di BEI tahun 2018. Berdasarkan metode purposive sampling terdapat 105 sample akhir dari penelitian ini. Hipotesis dalam penelitian ini akan di uji menggunakan analisis regresi berganda. Hasil penelitian ini menunjukan PROPER, Media Exposure, dan Profitabilitas memiliki pengaruh positif secara signifikan terhadap Carbon Emission Disclosure, sedangkan ukuran perusahaan dan Leverage tidak memiliki pengaruh secara signifikan terhadap Carbon Emission Disclosure. Kata kunci : Carbon Emission Disclosure, PROPER, Media Exposure, Ukuran Perusahaan, Profitabilitas, dan Leverage.

Item Type: Thesis (S1)
Call Number: SE/32/19/034
NIM: 43214120305
Uncontrolled Keywords: Carbon Emission Disclosure, PROPER, Media Exposure, Ukuran Perusahaan, Profitabilitas, dan Leverage.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Feb 2019 07:17
Last Modified: 15 Feb 2019 07:18
URI: http://repository.mercubuana.ac.id/id/eprint/47227

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