Effect of Profitability on Carbon Emission Disclosure

Abstract

The current study aims at obtaining empirical evidence regarding the profitability that affects voluntary carbon emission disclosure and to analyze the effect of profitability on the disclosure of carbon emissions using Media Exposure as a Moderation Variable. Measurement of the level of disclosure of carbon emissions using content analysis. There are 18 items to detect the level of carbon emission disclosure. The population of this study is all financial data of non-service industry companies listed on the IDX for the 2016-2018 period. The sampling method used in this research is purposive sampling method. The samples used in this study are companies that publish annual and financial reports during the observation period and disclose carbon emissions. The total sample used in this study were 27 companies so that the total data of this study were 81 data. The data used is secondary data from the IDX. The analysis technique used is multiple linear regression analysis. The results of this study indicate that the profitability variable (ROA) has no effect on Carbon Emission Disclosure with a significance value of 0.420, while Media Exposure is able to moderate Profitability on Carbon Emission Disclosure with a significance value of 0.021.