Abstract
Global warming is one of the environmental problems that causes climate change, especially related to corporate carbon emissions. This study aims to examine the factors that influence the disclosure of carbon emissions. This research was conducted on all companies listed on the Indonesia Stock Exchange that revealed information related to carbon emissions in the annual report in 2018. The sample in this research was selected purposively, producing samples with 37 companies. The data analysis technique in this research is multiple linear regression. The analysis shows that company the type of industry and good corporate governance has a positive effect, while leverage has a negative effect on disclosure of carbon emissions. Company size and profitability do no affect carbon emissions disclosure.
 Keywords: Global Warming; Climate Change; Carbon Emission Disclosures.
Highlights
PENDAHULUAN Di Indonesia, pengungkapan emisi karbon oleh perusahaan belum banyak diterapkan oleh perusahaan karena pengungkapan tersebut masih bersifat sukarela
This study aims to examine the factors that influence the disclosure of carbon emissions
The analysis shows that company the type of industry and good corporate governance has a positive effect, while leverage has a negative effect on disclosure of carbon emissions
Summary
Pada Tabel 1, menunjukkan skor minimal yang diberikan adalah 2 dan skor maksimal adalah 10. Jika perusahaan yang menggunakan KAP big four diberikan skor 5 dan skor 0 jika perusahaan tidak menggunakan KAP big four. Dewan komisaris dihitung dengan menjumlahkan skor dari ukuran dewan komisaris, proporsi dewan komisaris independen, kepemilikan dewan komisaris dan KAP, kemudian mengalikan jumlah skor tersebut dengan 20%. Kepemilikan institusional dihitung dengan mencari skor dari kepemilikan institusional kemudian dikalikan 15%. Kriteria pemberian skor dari instrumen GCG yaitu komite audit disajikan pada Tabel 2, sebagai berikut
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