Determinants of Disclosure of Carbon Emissions Moderated Profitability in Manufacturing Companies on the Indonesia Stock Exchange

Conditions in developing countries show that economic growth positively correlates with environmental damage—manufacturing companies whose operations involve producing and using chemicals that produce carbon emissions. In recent years, enintitusvironmental management issues have become a global concern, especially the issue of climate change which causes geothermal temperatures to rise. This study examines the determinants of company size, leverage, and industry type variables on the disclosure of carbon emissions. The gap in this study lies in the profitability variable as a moderating variable. The quantitative research method is obtaining documentary data through annual reports and financial reports of manufacturing companies listed on the IDX for the 2017-2021 period. Sampling using purposive sampling with a total acquisition of 80 companies. Testing the research data using multiple regression analysis and moderating analysis tests using the absolute difference value approach using SPSS 26 software. The study’s results using multiple regression analysis tests show that company size, leverage, and industry type affect the disclosure of carbon emissions. The results of the moderating analysis test with the absolute difference value approach show that profitability moderates the leverage variable and the type of industry on disclosure of carbon emissions. Then profitability does not moderate the relationship between firm size on disclosure of carbon emissions.