The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity
This study aims to analyze the influence of PROPER Rating, Industrial Type, Profitability, Leverage and Age of Company on Carbon Emission Disclosure. Measurement of carbon emissions disclosure uses Carbon Emission Disclosure Checklist (CED). The population of this study is non-financial companies li...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Semarang
2018-03-01
|
| Series: | Jurnal Dinamika Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/12653 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849685491594559488 |
|---|---|
| author | Raka Adhi Prasetya Agung Yulianto |
| author_facet | Raka Adhi Prasetya Agung Yulianto |
| author_sort | Raka Adhi Prasetya |
| collection | DOAJ |
| description | This study aims to analyze the influence of PROPER Rating, Industrial Type, Profitability, Leverage and Age of Company on Carbon Emission Disclosure. Measurement of carbon emissions disclosure uses Carbon Emission Disclosure Checklist (CED). The population of this study is non-financial companies listed on the Indonesia Stock Exchange in 2013 - 2016 as many as 406 companies. The technique used in sampling is purposive sampling and selected 32 companies as sample and 126 units of analysis. The analytical tool used to test the hypothesis is descriptive statistical analysis and multiple linear regression analysis processed through IBM SPSS 21 program. The research results show that the PROPER rating and the type of industry have positive effect on carbon emission disclosure. While profitability, leverage and age of the company have no effect on carbon emission disclosure. The conclusions of this study are the PROPER rating and the type of industry proven to influence the company’s decision making to disclose carbon emissions. While the profitability, leverage, and firm age cannot affect the company’s decision to disclose carbon emissions. |
| format | Article |
| id | doaj-art-bf6eec49ca3047fa8f78ee5c09f0a63f |
| institution | DOAJ |
| issn | 2085-4277 2502-6224 |
| language | English |
| publishDate | 2018-03-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-bf6eec49ca3047fa8f78ee5c09f0a63f2025-08-20T03:23:07ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772502-62242018-03-01101718110.15294/jda.v10i1.126537316The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of EquityRaka Adhi Prasetya0Agung Yulianto1ccounting Department, Faculty of Economics, Universitas Negeri Semarangccounting Department, Faculty of Economics, Universitas Negeri SemarangThis study aims to analyze the influence of PROPER Rating, Industrial Type, Profitability, Leverage and Age of Company on Carbon Emission Disclosure. Measurement of carbon emissions disclosure uses Carbon Emission Disclosure Checklist (CED). The population of this study is non-financial companies listed on the Indonesia Stock Exchange in 2013 - 2016 as many as 406 companies. The technique used in sampling is purposive sampling and selected 32 companies as sample and 126 units of analysis. The analytical tool used to test the hypothesis is descriptive statistical analysis and multiple linear regression analysis processed through IBM SPSS 21 program. The research results show that the PROPER rating and the type of industry have positive effect on carbon emission disclosure. While profitability, leverage and age of the company have no effect on carbon emission disclosure. The conclusions of this study are the PROPER rating and the type of industry proven to influence the company’s decision making to disclose carbon emissions. While the profitability, leverage, and firm age cannot affect the company’s decision to disclose carbon emissions.https://journal.unnes.ac.id/nju/index.php/jda/article/view/12653carbon emission disclosureproper ratingindustrial typeprofitabilityleveragefirm age |
| spellingShingle | Raka Adhi Prasetya Agung Yulianto The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity Jurnal Dinamika Akuntansi carbon emission disclosure proper rating industrial type profitability leverage firm age |
| title | The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity |
| title_full | The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity |
| title_fullStr | The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity |
| title_full_unstemmed | The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity |
| title_short | The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity |
| title_sort | effects of tax avoidance accrual earnings management real earnings management and capital intensity on the cost of equity |
| topic | carbon emission disclosure proper rating industrial type profitability leverage firm age |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/12653 |
| work_keys_str_mv | AT rakaadhiprasetya theeffectsoftaxavoidanceaccrualearningsmanagementrealearningsmanagementandcapitalintensityonthecostofequity AT agungyulianto theeffectsoftaxavoidanceaccrualearningsmanagementrealearningsmanagementandcapitalintensityonthecostofequity AT rakaadhiprasetya effectsoftaxavoidanceaccrualearningsmanagementrealearningsmanagementandcapitalintensityonthecostofequity AT agungyulianto effectsoftaxavoidanceaccrualearningsmanagementrealearningsmanagementandcapitalintensityonthecostofequity |