Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Regulator dan Kepemilikan Institusional terhadap Carbon Emission Disclosure pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia 2018 – 2022

Abstract

This research aims to examine the influence of profitability, leverage, company size, regulators and institutional ownership on Carbon Emission Disclosure in mining companies listed on the Indonesia Stock Exchange 2018 - 2022. The type of research used is associative research. The type of data used in this research is secondary data, namely the annual financial reports and sustainability reports of each company obtained from the Indonesian Stock Exchange website. The population in this study was 65 companies, with a sampling technique using Purposive Sampling so that the selected sample was 11 companies with a total of 55 observations. The data analysis techniques used in this research are descriptive statistics, classical assumption testing, multiple regression analysis, and hypothesis testing. The research results show that partially, (1) Company Size and Institutional Ownership have a positive and significant effect on Carbon Emission Disclosure; (2) Profitability, Leverage, and Regulators have no effect on Carbon Emission Disclosure; Simultaneously Profitability, Leverage, Company Size, Regulators and Institutional Ownership influence Carbon Emission Dislosure.