媒体曝光、公司规模、盈利能力和杠杆对碳排放信息披露的影响

Tri Maya Utari, Vita Aprilina
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引用次数: 0

摘要

本研究的目的是分析媒体曝光、公司规模、盈利能力和杠杆对碳排放披露的影响。本研究采用描述性研究方法,利用二手数据进行定量分析。本研究的样本是2019-2021年期间在印度尼西亚证券交易所(IDX)上市的非周期性消费行业公司。本研究的抽样方法为目的抽样。本研究使用的自变量是媒体曝光、企业规模、盈利能力和杠杆的影响。本研究使用的因变量为碳排放披露。使用的数据分析技术是多元线性分析。通过使用Eviews处理数据。从测试结果来看,媒体曝光和杠杆对碳排放披露有正向影响。而公司规模和盈利能力对碳排放信息披露没有影响。因此,有了这个,希望下一个研究者可以添加本研究中未使用的其他自变量。 关键词:媒体曝光,公司规模,盈利能力,杠杆,碳排放披露
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The Influence of Media Exposure, Company Size, Profitability, and Leverage on Carbon Emission Disclosure
The purpose of this study is to analyze the effect of media exposure, company size, profitability, and leverage on carbon emission disclosures. This research is research using descriptive methods with quantitative analysis using secondary data. The sample for this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study was purposive sampling. The independent variables used in this study are the Effect of Media Exposure, Firm Size, Profitability, and Leverage. The dependent variable used in this study is Carbon Emission Disclosure. The data analysis technique used is multiple linear analysis. By processing data using Eviews 9. Based on the test results, media exposure and leverage have a positive effect on carbon emission disclosure. While company size and profitability have no effect on carbon emission disclosure. So with this, it is hoped that the next researcher can add other independent variables that are not used in this research. Keywords: Media Exposure, Company Size, Profitability, Leverage, Carbon Emission Disclosure.
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