The Influence of Leverage, Profitability, Firm Size, and Institutional Ownership on Carbon Emission Disclosure: Evidence from Mining Companies Listed on the Indonesia Stock Exchange and Bursa Malaysia (2018–2024)

Zahra Assyfa; Iskandar  Muda; Fahmi Natigor  Nasution

doi:10.55927/crypto.v5i1.16711

Authors

Zahra Assyfa University of North Sumatra
Iskandar Muda University of North Sumatra
Fahmi Natigor Nasution University of North Sumatra

DOI:

https://doi.org/10.55927/crypto.v5i1.16711

Keywords:

Leverage, Profitability, Firm Size, Institutional Ownership, Carbon Emission Disclosure.

Abstract

This study aims to examine the effect of leverage, profitability, firm size, and institutional ownership on carbon emission disclosure in mining companies listed on the Indonesia Stock Exchange and Bursa Malaysia during the 2018–2024 period. This research employed a quantitative approach using secondary data obtained from companies' annual reports and sustainability reports. The sample was selected using purposive sampling, resulting in 13 companies with a total of 91 observations. Panel data regression analysis was conducted using EViews software. The findings indicate that leverage has a significant negative effect, while firm size has a significant positive effect on carbon emission disclosure. Profitability and institutional ownership do not have significant effects on carbon emission disclosure. Simultaneously, all independent variables significantly influence carbon emission disclosure

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