CARBON EMISSION DISCLOSURE: A Study on Agriculture, Energy, and Industry Companies

Lulu Nofitasari; Rachmawati Resmilia; Siti Nur Hadiyati

doi:10.55927/ijar.v3i7.10064

Authors

Lulu Nofitasari Faculty of Economic and Business, University Swadaya Gunung Jati, Cirebon
Rachmawati Resmilia Faculty of Economic and Business, University Swadaya Gunung Jati, Cirebon
Siti Nur Hadiyati Faculty of Economics and Business, Swadaya Gunung Jati University, Cirebon

DOI:

https://doi.org/10.55927/ijar.v3i7.10064

Keywords:

Carbon Emission, Greenhouse Gas, Global Warming

Abstract

This study examines the factors that influence the disclosure of carbon emissions. The factors tested in this study include company size, profitability, competition, growth, debt-to-equity ratio, the reputation of a public accounting firm, and environmental performance. The method used to measure the extent of carbon emission disclosure adopts a checklist developed based on a request sheet obtained from the Carbon Disclosure Project (CDP). The sample of this study was selected using purposive sampling and selected 40 agriculture, Industry, and energy companies listed on the Indonesia Stock Exchange consecutively from 2020-2022. The results of this study indicate that profitability, growth, and reputation of public accounting firms have a significant effect on the disclosure of carbon emissions. In contrast, other factors have no significant effect.

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