PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE TERHADAP PENGUNGKAPAN EMISI KARBON : (Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021)

Titania Neha Claudia (Universitas Wijaya Putra, Indonesia)
Bachtiar Rahman Halik (Universitas Wijaya Putra, Indonesia)

Jurnal Ekonomi dan Bisnis
Vol. 1 No. 5 (2023): Oktober

This study aims to analyze the effect of profitability, firm size, leverage on carbon emission disclosure. The population in this study are mining listed on the Indonesia Stock Exchange in 2019-2021. The population of this researce is 63 companies in the mining. The sampling method used was purposive sampling method so that 22 sample companies were optained for 3 years of observation (2019-2021) with 66 observation. Data analysis used in this study were descriptive analysis, multiple linier regression and hypothesis testing using the SPSS 21.00 program. The result of this study profitability do not effect on carbon emission disclosure while firm size and leverage have a significant effect on carbon emission disclosure.