PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, AFILIASI POLITIK, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP CARBON EMISSION DISCLOSURE
Abstract
This study aimed to verify the influence of profitability, firm size, leverage, political affiliation and the proportion of independent board of commissioners to carbon emission disclosure. This research sample is on mining company that listed in Indonesia Stock Exchange period 2014-2016. With purposive sampling method, there are 64 companies in 2014-2016 which qualified with criteria as the research sample. Tests performed include: descriptive statistics, classical assumptions, regression, coefficient of determination, and T test.
Based on the results of hypothesis testing and the analysis that have been made the results are firm size have positive influence, and leverage have negative influence to carbon emission disclosure. While profitability, political affiliation and the proportion of independent board of commissioners have no positive effect on carbon emission disclosure.