Analisis Pengaruh Leverage, Profitability, Market-To-Book Ratio, Firm’s Age dan Corporate Governance Terhadap Carbon Emissions Disclosure Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2020

Abstract

This research is the result of qualitative research that aims to answer the formulation of the problems contained in this study, namely What is Leverage, Profitability, Market-to-book ratio, Firm's Age, and Corporate Governance each has a positive influence on Carbon Emission Disclosure and simultaneously (together) on Carbon Emission Disclosure. The research methodology used in this study uses quantitative methods, namely research techniques based on the philosophy of positivism, in peruse in analyzing a population or sample, data collection using research instruments, analyzing quantitative / statistical data, and its purposeis to define and test hypotheses that have been determined. The results of the research obtained in this study are the variables Profitability, Market-to-book ratio and Corporate Governance have a positive effect on Carbon Emission Disclosure. For variables Leverage and Firm's Age negatively affect Carbon Emission Disclosure. Simultaneously, Leverage, Profitability, Market-to-book Ratio, Firm's Age and Corporate Governance significantly affect Carbon Emission Disclosure. The adjusted r-square value is 0.484 which means that Leverage, Profitability, Market-to-book Ratio, Firm's Age and Corporate Governance simultaneously affect Carbon Emission Disclosure by 48,4%, the remaining 51.6% is explained by variable or other factors. The recommendations that can be input to future researchers to include additional variables that affect Carbon Emission Disclosure, including Media Exposure, Industry Type, or other variables that are not the same as those used in previous studies, thus can be a source of new information for future research