Pengaruh Carbon Accounting dan Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report pada Perusahaan Proper di Indonesia

Tumewu, James (2016) Pengaruh Carbon Accounting dan Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report pada Perusahaan Proper di Indonesia. Fakultas Ekonomi UNIBA Surakarta. (Unpublished)

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Abstract

The aim of this research is to examine the effects of carbon accounting and company characteristic (like curren ratio, profitability, activity ratio, size, direction board to the publication of sustainability report (SR). The population of this research is listed companies in PROPER and in the Indonesia Stock Exchange (IDX) in the year 2012- 2014. The selection of this sample uses purposive sampling method. are 54 companies. The analysis tool to test the hypothesis is the discriminant analysis. Results of this research indicate that carbon accounting and company characteristic have a effect on publication of Susainability Report. Keywords: Sustainability Report, carbon accounting, company characteristic

Item Type:	Other
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Sulimin BP3
Date Deposited:	30 Dec 2022 07:34
Last Modified:	30 Dec 2022 07:34
URI:	http://erepository.uwks.ac.id/id/eprint/13516

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