Indah Fajarini Sri Wahyuningrum, FE Akuntansi and S Oktavilia, - and A Setyadharma, - and R Hidayah, - and M Lina, - (2022) Does carbon emissions disclosure affect Indonesian companies? In: The 4th ICoGEE 2022.

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Abstract

This research aims to examine the factors that influence the disclosure of carbon emissions. The factors tested are PROPER rating, company size, profitability, leverage, and audit committee. The population in this study comprises high profile companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Purposive sampling is used in order to obtain 18 companies with 90 units of analysis. Multiple linear analysis was used to test the effects the variables have on each other. The quantity determination of carbon emission disclosure is measured using the GRI Standards 2016 index checklist by comparing the total items disclosed with the maximum total disclosed. The results of this study indicate that company size has a positive effect on carbon emission disclosure, while PROPER rating, profitability, leverage, and audit committee do not affect the disclosure of carbon emissions

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