Analisis Pengaruh Media Exposure, Ukuran Perusahaan, Leverage, Ukuran Dewan Komisaris, dan Kepemilikan Institusional terhadap Carbon Emission Disclosure pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017- 2021

Abstract

The purpose of this research is to analyze the effect of media exposure, corporate size, leverage, board size, and institutional ownership on carbon emission disclosure at manufacturing companies listed in BEI periode 2017-2021. This research used secondary data to obtain annual reports and/or sustainability reports from BEI website (www.idx.co.id) as well as websites from each company. This research used purposive sampling as sampling method and acquired 16 companies that pass the criteria with a total 80 observations. Methods of analysis used are statistic descriptive analysis, classic assumption test, multiple regression analysis, and hypothesis test which are analyzed using software SPSS version 26. The results of this research shows that media exposure, corporate size, and board size had significant influence on carbon emission disclosure, while leverage and institutional ownership did not have influence on carbon emission disclosure.