Effects of Stakeholder Pressure, Corporate Governance, and Profitability on Carbon Emission Disclosures

Abstract

This study aims to examine the effect of Stakeholder Pressure, Corporate Governance, and Profitability on Carbon Emission Disclosure. The population in this study are manufacturing and mining companies for the period 2013-2017 which are listed on the Indonesia Stock Exchange. The sample in this study was 41 companies that met the criteria. A purposive sampling technique was used in this study for sampling. To test the hypothesis using multiple linear regression. In line with the theory of legitimacy, stakeholder theory, and agency theory the results of this study found that Corporate Governance and Profitability have a positive effect on Carbon Emission Disclosure.