publication . Other literature type . Article . 2018

The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity

Amrie Firmansyah; Ahmad Sigid Febriyanto;
Open Access
  • Published: 28 Mar 2018
  • Publisher: Universitas Negeri Semarang
Abstract
<jats:p>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 r...
Subjects
free text keywords: carbon emission disclosure, proper rating, industrial type, profitability, leverage, firm age, Social Sciences, H, Commerce, HF1-6182, Business, HF5001-6182, Accounting. Bookkeeping, HF5601-5689, equity cost, manager’s actions, investment risk
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