| dc.description.abstract | holders impose greater demand and pressure more towards the companies
of caring about the environment. The emergence of carbon accounting is a
supplement to the adoption of Kyoto Protocol. However, the government
has not applied carbon accounting to all companies in Indonesia, because
of non-explicit laws and low quality of human resources. Various studies
have been conducted to find the determinant factors for companies to
make carbon emission disclosure. This research aims at examining the
influence of type of industry, profitability, company size, environmental
performance, and audit firm reputation on the carbon emission disclosure
of manufacturing compa-nies listed on the Indonesia Stock Exchange years
2016-2019. It employed a purposive sampling technique and obtained 290
observations and the data were analyzed using Ordinary Least Square.
The shows that type of indus-try, profitability and company size influence
carbon emission disclosure. However, this research does not successfully
show the influence of environ-mental performance and reputation of public
accountant office on carbon emission disclosure. | en_US |
