Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon di Indonesia (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia periode 2012-2014)

The objective of this study was to analyze the relationship between industry type, profitability, firm size, environtmental performance, leverage, and firm age on the carbon emission disclosure. Measurement of carbon emission disclosure used content analysis. There are 18 items to detect carbon emission disclosure. Object in this study are companies that listed in Indonesian Stock Exchange (IDX) during 2012 -2014. The sample was selected using purposive sampling method and obtained thirty companies being sampled. Type of data used is secondary data. This study uses simple linear regression analysis technique to examine the hypothesis. The result of this study showed that industry type, firm size and enviromental performance significantly influence to the carbon emission disclosure. Meanwhile, profitability, leverage and firm age had no significcant effect to the carbon emission disclosure. Keywords : Carbon Emission Disclosure, Industry Type, Profitability, Firm Size, Enviromental Performance, Leverage, And Firm Age