Abstract
This study aims to analyze the factors that influence carbon emission disclosure in extractive companies in Indonesia. Measurement of the extent of carbon emission disclosure is by using a checklist developed based on the information request sheet provided by the CDP (Carbon Disclosure Project). Factors to be tested are Company Characteristics using Current Ratio, Return on Assets and Debt to Equity Ratio and Environmental Performance using PROPER Ratings. The sample of this study was all extractive companies listed on the Indonesia Stock Exchange in 2016-2018 that were selected using purposive sampling. The data analysis technique used is multiple linear regression analysis. The results of this study show that only environmental performance variables affect the disclosure of carbon emissions, while the Current Ratio, ROA and Debt to Equity Ratio variables do not affect the disclosure of carbon emissions.
Published Version
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