Pengaruh Kinerja Lingkungan, Keragaman Dewan Direksi, Ukuran Perusahaan, dan Profitabilitas Terhadap Pengungkapan Emisi Karbon pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2021-2023

Abstract

The study aims to determine the effect of environmental performance, board diversity, company size, and profitability on carbon emissions disclosure. This is a quantitative study with population data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. In this study, the sample was determined using purposive sampling techniques with specific criteria, resulting in a sample of 82 companies with 246 observations. This study uses secondary data obtained from the official websites of the companies and the official website of the Indonesia Stock Exchange www.idx.co.id. The analysis methods used are descriptive statistical analysis, multiple regression analysis, classical assumption tests, and hypothesis testing using SPSS 25 Version software. The results of this study found that environmental performance, board diversity, and firm size have a significant positive partial effect on carbon emissions disclosure. Finally, it was found that profitability does not have a partial effect on carbon emissions disclosure.