Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019

Abstract

This study aims to determine the factors influencing carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019. The research approach used in this study is a quantitative approach of the Explanatory Research type to explain the relationship between the independent and dependent variables through hypothesis testing. The sample selection was used using a purposive sampling method with the following criteria. Data in the form of financial reports and company annual reports were obtained from the website of the Indonesia Stock Exchange ICMD (Indonesian Capital Market Directory), and www.finance.yahoo.com. The data used in this study are time series and cross-section data. Based on the research that has been done, it can be concluded that the Good Corporate Governance variable has a positive and significant effect on Carbon Emissions Disclosure; Managerial Ownership Variables have a negative and significant effect on Carbon Emissions Disclosures; firm Value Variables do not affect Carbon Emissions Disclosures, Leverage Variables do not affect Carbon Emissions Disclosures, Company Size Variables have a positive and significant effect on Carbon Emissions Disclosures, Good Corporate Governance Variables, Managerial Ownership, Firm Value, Leverage and Firm Size jointly influence Carbon Emissions Disclosure. The results of this study can provide information for regulators, company management, investors, creditors, and other interested parties to understand the importance of the supervisory function in a company.