The Effect Of Profitability, Environmental Management System Iso 14001, Corporate Governance, And Leverage On Carbon Emission Disclosure

Abstract

This study aims to test and provide empirical evidence about the Effect of Profitability, Environmental Management System ISO 14001, Corporate Governance and Leverage on Carbon Emission Disclosures. This research is quantitative research. The data source used in this research is secondary. The data collection method in this study uses documentation studies. The population used in this study were energy sector companies listed on the IDX for the period 2021-2023, totaling data 83 companies. The sampling technique used in this study is purposive sampling technique with a total sample size of 40 companies. The method of data analysis and hypothesis testing  is used multiple linear analysis with the SPSS V.23 analysis tool. The results of this study indicate that Environmental Management System ISO 14001, Board of Commissioners, Audit Committee, and Leverage have an effect on Carbon Emission Disclosures, meanwhile Profitability has no effect on Carbon Emission Disclosures.