Carbon Emission Disclosure: A Study on Manufacturing Companies of Indonesia and Australia

This study invetigates relationship between media exposure, company's growth, reputation of KAP, institutional ownership, managerial ownership and Carbon Emission Disclousure (CED). The sampling techniques used in this research is purposive sampling. Sample of this reseach is manufacturing companies listed on BEI and TOP 100 manufacturing companies listed on ASX in 2014-2016 year. Data analysis techniques using Eviews program 10. Results of hypothesis testing in this study is (1) media exposure affect to Carbon Emission Disclousure (CED) with probability value is 0.0135 to manufacturing companies registered in BEI and 0.0421 for TOP 100 manufacturing companies listed on ASX2) company's growth does no affect to Carbon Emission Disclousure (CED) with probability value is 0.7869 for manufacturing companies registered in BEI and 0.5745 for TOP 100 manufacturing companies listed on ASX (3) reputation of KAP does no affect to Carbon Emission Disclousure (CED) with probability value is 0.1494 for manufacturing companies registered in BEI(4) institutional ownership does no affect to Carbon Emission Disclousure (CED) with probability value is 0.4001 for manufacturing companies registered in BEI and 0.9885 for TOP 100 manufacturing companies listed on ASX (5) managerial ownership does no effect to Carbon Emission Disclousure (CED) with probability value is 0.2659 for manufacturing companies registered in BEI and 0.4856 for TOP 100 manufacturing companies listed on ASX.