The Effect of Profitability, Firm Size and Leverage on Carbon Emission Disclosure

Abstract

This study examines the influence of profitability, company size and leverage on carbon emission disclosure in transportation & logistics sector companies and basic materials sub-sectors of the forestry sub-sector listed on the Indonesia Stock Exchange for the period 2022-2024. This study uses a quantitative approach and purposive sampling techniques. The data used in this study is secondary data in the form of annual reports and sustainability reports. The sample of this study amounted to 24 companies with sampling using the purposive sampling method. The data analysis in this study used multiple linear regression with the help of SPSS. The results of this study show that profitability does not effect on carbon emission disclosure, company size has a significant positive effect on carbon emission disclosure and leverage does not effect on carbon emission disclosure.