Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016)

Article History: Received January 12, 2020 Accepted March 5, 2020 Available July 30, 2020 The purpose of this study is to find out what factors can have an impact on the disclosure of carbon emissions in non-financial companies listed on the Indonesia Stock Exchange that issues sustainability reports. The variables to be tested in this study are independent variables consisting of industry type, company size, profitability, leverage and corporate governance, as well as the dependent variable which is the disclosure of carbon emissions. Based on secondary data and purposive sampling methods, as many as 57 non-financial companies listed on the Indonesia Stock Exchange that published sustainability reports for 2014-2016 were obtained as research samples. Multiple linear regression was used as the analysis model in this study. Based on the test results, it was found that the variables that had a significant influence on the level of carbon emissions disclosure were industry type, company size and leverage, while the profitability and corporate governance variables were found to have no significant effect. From the results of the study, it can be concluded that of the 57 companies that became the study sample, there were 36 companies that revealed above average carbon emissions. This shows that companies which are included in emission-intensive industries disclose better carbon emissions.