Determinan Pengungkapan Informasi Emisi Karbon Perusahaan Pertambangan di Indonesia

Abstract

This research aims to analyze the effect of leverage, profitability, firm size and environmental performance on the disclosure of CO2 emissions of mining issuers listed on the Indonesia Stock Exchange for the period 2014-2019. This research uses a sampling technique, namely purposive sampling. The data used in this research amounted to 12 sample companies or 70 observational data. The data analysis technique in this research is multiple linear regression analysis. The results of the research show that leverage and proper have a significant negative effect on the disclosure of corporate carbon emissions. Firm size and environmental management system have a significant positive effect on the disclosure of carbon emissions. Meanwhile, profitability has no effect on the disclosure of the company's carbon emissions. This shows that business entities with a high level of leverage will reduce costs in disclosing carbon emission information. The environmental performance obtained by the company is still not much related to carbon emission information. Large companies generally disclose more information about carbon emissions. Environmental management systems encourage companies to disclose more information on carbon emissions. Profitability obtained does not motivate companies to disclose carbon emission information.