Radio frequency glow discharge optical emission spectroscopy (RF-GD-OES) is routinely used for the chemical analysis of solid samples. Two independent electrical signals from the discharge are required for quantification. When sputtering insulating samples, the voltage over the discharge is not directly measurable. The coupling capacity of the sample is required in order to calculate the discharge voltage. A procedure is outlined where the coupling capacity is determined using an electrical measurement without discharge. The calculated time-dependent discharge voltage and current are evaluated using a plasma equivalent circuit. An insulating sample is sputtered at constant cathode voltage and current. The emission yield for an aluminium line is comparable to that of conducting reference material.