PENGARUH MEDIA EXPOSURE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKPAN EMISI KARBON

Abstract

This research aimed to examine the effect of media exposure and environmental performance on the disclosure of carbon emissions at manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research was quantitative. Moreover, the population was manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data collection techmique used purposive sampling, in which the sample was based on determined criteria. In line with that, there were 15 manufacturing companies as the sample. Furthermore, the data were taken for 2 years, from 2018-2019. In total, there were 30 data obtained. The data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 25 version. The result showed that media exposure had a positive effect on the disclosure of carbon emissions at manufacturing companies listed on the Indonesia Stock Exchange (IDX). On the other hand, the environmental performance did not affect the disclosure of carbon emissions at manufacturing companies listed on the Indonesia Stock Exchange (IDX).