Factor Affecting Intentions of Indonesian Companies to Disclose Carbon Emission

Abstract

This study aims to determine and analyze the effect of Firm Size, Profitability, Leverage, Institutional Ownership, Board Size, and Board Independence on Carbon Emission Disclosure. The population in this study are the companies involved in the CDP Project, totaling 84 companies. While the sample used in this study amounted to 19 companies. The method used in this study is panel data regression with the Eviews 10 application tool. The results in this study found that Board Size had a positive and significant effect on Carbon Emission Disclosure. Meanwhile, Firm Size, profitability, leverage, Institutional Ownership, and Board Independence were found to have no effect and not significant on Carbon Emission Disclosure.