REPOSITORY

This study aims to determine the effect of media exposure, industry type,
and profitability on the disclosure of carbon emissions in food and beverage
sector manufacturing companies listed on the Indonesia Stock Exchange
in 2017-2019. The type of data used in this study is quantitative data
sourced from the company’s financial statements. The source of data in
this study is secondary data. The population in this study is the food and
beverage sector companies on the Indonesia Stock Exchange in the 2017
to 2019 period with a total of 60 companies. The sampling technique used
purposive sampling technique based on predetermined criteria. Based on
the predetermined criteria, a sample of 18 companies was obtained. The
analytical method used in this study used logistic regression analysis. The
results of this study show that, partially, media exposure has an insignificant
effect on carbon emissions, industry type has a significant effect on carbon
emissions, profitability has an insignificant effect on carbon emissions, and
simultaneously, media exposure, industry type, and profitability have an
effect on carbon emissions. The unique findings of this paper are relevant
to government, management, and standard setters

• DISCLOSURE OF CARBON EMISSIONS: MEDIA EXPOSURE, INDUSTRY TYPE, AND PROFITABILITY OF FOOD AND BEVERAGE COMPANIES
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