Title: POLITICAL CONNECTIONS AND THEIR INFLUENCE ON CARBON EMISSION DISCLOSURE

Authors: EMILIA GIE

Affiliations: Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This study examines political connections and their influence on carbon emission disclosure. Additionally, other variables were added as control variables, namely profitability, company size, and leverage. The results show that political connections are a factor that influences the extent of carbon emission disclosure and have a positive direction. In other words, when a company has political connections, the disclosure of carbon emissions by the company is more extensive. This is because politically connected management strives to improve its reputation, particularly regarding environmental concerns, in the eyes of the government, investors, and the public. The results also show that the larger the company, the greater the company's ability to disclose carbon emissions. Large companies also attract investors, so management strives to provide the information needed by stakeholders as best as possible. This study was tested using multiple regression analysis on manufacturing companies listed on the IDX in 2015-2016 that participated in PROPER. The sample selection method used purposive sampling.

Keywords: Carbon Emission Disclosure, political connections, profitability, company size, leverage, climate change, environmental concern

Sources: http://repository.unair.ac.id/87352/