ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT LEVERAGE TERHADAP LUASNYA CARBON EMISSION DISCLOSURE PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BEI

Tiffany Taslim, The Impacts of Profitability, Firm Size, and Level Of Leverage on The Extent of Carbon Emission Disclosure in Manufacturing Companies Listed on Indonesian Stock Exchange (Under supervised by Ibu Desy Lesmana, S.E., M.Si., Ak., BKP., CA.)
This study aimed to provide empirical evidences about the impacts of profitability, firm size, and level of leverage on the extent of carbon emission disclosure. Population of this study were manufacturing companies listed on Indonesian Stock Exchange in 2013 until 2015. The purposive sampling method used in selecting the sample in order to obtained a sample of 114 companies. Based on the hypothesis test using multiple linear regression analysis method by the assistance of SPSS version 20 the results showed that among level of leverage which has a significant impact on the extent of carbon emission disclosure. Meanwhile, profitability and firm size variables have no significant impact on the extent of carbon emission disclosure.

Keywords : Carbon Emission Disclosure, Profitability, Firm Size, and Level of Leverage