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Hilmi Hilmi Lilis Puspitawati Ranti Utari

Corresponding: Lilis Puspitawati | lilis.puspitawati@email.unikom.ac.id
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Hilmi Hilmi, Lilis Puspitawati, Ranti Utari,

Abstract

Disclosure of carbon emissions (Carbon Emission Disclosure) is a voluntary disclosure of carbon emissions resulting from the company's production process. This research itself aims to obtain empirical evidence about competition, profit growth and environmental performance on the disclosure of carbon emissions of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The method applied to measure the extent of disclosure of carbon emissions adopted from the check list developed based on the request sheet obtained from the Carbon Disclosure Project (CDP). The results of this study indicate that competition, profit growth and environmental performance have no effect on Carbon Emission Disclosure.

Keyword Carbon Emission Disclosure, Competition, Profit Growth, and Environmental Performance

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How to Cite
HILMI, Hilmi; PUSPITAWATI, Lilis; UTARI, Ranti. Pengaruh Kompetisi, Pertumbuhan Laba dan Kinerja Lingkungan terhadap Pengungkapan Informasi Emisi Karbon pada Perusahaan. Owner : Riset dan Jurnal Akuntansi, [S.l.], v. 4, n. 2, p. 296-307, july 2020. ISSN 2548-9224. Available at: <http://owner.polgan.ac.id/index.php/owner/article/view/232>. Date accessed: 28 oct. 2020. doi: https://doi.org/10.33395/owner.v4i2.232.

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