PENGUNGKAPAN EMISI KARBON PERUSAHAAN PERTAMBANGAN DI INDONESIA

Abstract

The detach of excessive carbon emissions in the air causes global warming and climate change. This current study has aims to determine the factors which can affect the disclosure of carbon emissions in mining companies. This study examines five factors including firm size, leverage, institutional ownership, family ownership, and women on the board of directors on the carbon emissions disclosure. The population of this current study are mining companies that listed in Indonesia Stock Exchange for 2018 to 2020 so that the sample of this current study was selected using purposive sampling and 41 companies were selected. The data analysis technique for this current research are descriptive statistics, classical assumption test, regression test, hypothesis test, coefficient of determination. The results of this current study indicate that company size, institutional ownership, and women on the board of directors have an influence on the carbon emission disclosure. Leverage and family ownership haven’t influence on the carbon emission disclosure.