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ABSTRACT
This study aims to empirically examines the relationship between Government Ownership, Media Exposure, Company Size, Leverage, and Profitability and Carbon Emission Disclosure. Disclosure of Carbon Emissions was assessed using a Carbon Disclosure index checklist. In this study, the population consists of manufacturing companies that have been listed on the IDX between 2016 and 2019. Using a method of purposive sampling, a sample of up to 110 reports is selected. Using multiple regression analysis, this study examines its hypotheses. The findings of this study indicate that Media Exposure and Company Size have a significant positive effect on Carbon Emission Disclosure, whereas Government Ownership, Leverage, and Profitability have no significant effect on Carbon Emission Disclosure.
Keywords: Carbon Emission Disclosure; Government Ownership; Media Exposure; Firm Characteristics.
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1.INTRODUCTION
The subject of global warming has become a major concern in numerous nations. According to data released on the public.wmo.int website by the World Meteorological Organization, 2016 is the hottest year in recorded history. The average annual temperature of the earth's atmosphere is 1.1 degrees Celsius higher than it was before the industrial revolution of 18501899, which caused climate anomalies throughout the world, including Indonesia. Global warming is primarily caused by an excess of greenhouse gases in the atmosphere, which blanket the earth and reflect incoming heat radiation back to its surface. Carbon dioxide (CO2) is the greenhouse gas that poses the greatest threat to global warming (Nurdiawansyah et al., 2018).
Indonesia is one of the world's leading emitters of greenhouse gases (Prasetya & Yulianto, 2018). Greenhouse gas emissions are among the most prevalent carbon emissions generated by industry and transportation (Kurniawati & Biduri, 2018). Multiple occurrences that have occurred throughout 2019 have contributed to the continued deterioration of environmental quality. The degradation in environmental quality includes the phenomena of air pollution, as indicated by the compass, which identifies Jakarta as the second most polluted city in the world, with a pollution level of 160. (Mantalean, 2019). Forest and land fires (karhutla) in Sumatra, Kalimantan, and Nusa Tenggara have released 709 million tons of carbon dioxide into the atmosphere, contributing to air pollution (Welle, 2018).
Attending the UN Climate Change Conference COP25 in Madrid, Spain, is the Indonesian government's response to attempts to reduce...