Mengungkap Jejak Karbon : Peran Profitabilitas dan Leverage dalam Pelaporan Emisi
DOI:
https://doi.org/10.55606/jaemb.v6i1.9726Keywords:
Probability, Leverage, Emissions DisclosureAbstract
This study aims to analyze the effect of profitability and leverage on the level of carbon emission disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The approach used in this research is a quantitative descriptive method. The sample was determined using a purposive sampling technique, resulting in 30 manufacturing companies as the research objects. The results of the analysis indicate that profitability has a positive effect on carbon emission disclosure, as companies with higher profit levels have greater financial capacity to invest in emission reduction initiatives and implement environmentally sustainable business practices. Meanwhile, leverage is proven to have a negative effect on carbon emission disclosure, which is caused by increased financial risk due to higher interest expenses, thereby limiting the company's financial flexibility.
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