PENGARUH MEDIA EXPOSURE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE

Abstract

This research aimed to examine the effect of media exposure, profitability, and firm size on carbon emission disclosure. The media exposure was measured by giving score items on the dichotomy disclosure scale, profitability was measured by Return On Assets (ROA), and firm size was measured by Logarithm Natural on Total Assets. While carbon emission disclosure was measured by Carbon Emission Disclosure Checklist by giving score items on the dichotomy disclosure scale. The research was quantitative. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX). Moreover, the data collection technique used purposive sampling with 26 companies as the sample. The data were secondary and taken for 3 years (2019-2021). In total, there were 78 data samples. Furthermore, the data were in the form of financial statements, annual reports, and sustainability reports. The data analysis technique used multiple linear regression with SPSS 26. The result showed that media exposure had a positive effect on carbon emission disclosure. However, both profitability and firm size did not affect carbon emission disclosure.