Maylia Pramono Sari, FE Akuntansi and Muhammad Khafid, FE Akuntansi and Niswah Baroroh, FE Akuntansi and Retnosari Widiastutik, FE Akuntansi and Richatul Jannah, FE Akuntansi The Determinants of Carbon Emission Disclosures with Proper Rating as A Mediating Variable in Non-Financial Companies in Indonesia. The Determinants of Carbon Emission Disclosures with Proper Rating as A Mediating Variable in Non-Financial Companies in Indonesia.

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Abstract

This study aims to find empirical evidence of the effect of company size and financial performance on the carbon emission disclosure by adding the PROPER rating as mediating variable. The total selected research data are 150 analyses which took non-financial companies listed BEI from 2015 until 2019 as the population of this research. Research data was analyzed using mediating regression analysis with IBM SPSS Statistics 25 software analysis tools and the Sobel test calculator. The result of the study empirically, the company size variable is influenced by PROPER rating and carbon emission disclosure. While financial performance does not affect carbon emission disclosure or PROPER rating. PROPER rating is able to mediate the influence of company size on carbon emission disclosure, however, the PROPER rating is not able to mediate ROA on Carbon Emissions. The limitation of this research is this result demonstrates that the stakeholder theory cannot verify the influence between variables. Suggestions for further researchers can choose companies with a greater degree of relationship to the environment, this is because the responsibility and pressure from stakeholders will be greater than companies that have little relationship with the potential for environmental damage. Second, further researchers can use other mediating and moderating variables

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