Analysis of Determinants of Carbon Emissions Disclosure

Nur Arifah, Slamet Haryono

This study aimed to examine the effects of the Global Reporting Initiative (GRI), The Reputation of Public Accounting Firms (KAP), environmental committees, leverage, environmental management systems and board size on carbon emission disclosure. The population of this study were the registered companies on The List of Sharia Securities in Indonesia and Malaysia, while the sample of this study was selected by using the purposive sampling method. The data in this study used panel data from 2013-2018. The study used SPSS Version 25 with the data analysis technique used multiple linear regression test and independent sample t test. The result showed that the variable Global Reporting Initiative (GRI), The Reputation of Public Accounting Firms (KAP) and environmental management systems have significant positive effects on carbon emission disclosure in Indonesia and Malaysia. The environmental committee variable has a significant positive effect on carbon emission disclosure in Indonesia, but has no effect in Malaysia. The leverage variable has a significant negative effect on carbon emission disclosure in Indonesia, but has no effect in Malaysia. The board size variable has a significant positive effect on carbon emission disclosure in Malaysia, but it has no effect in Indonesia and also there is a significant difference between the quality of carbon emission disclosure both in Indonesia and in Malaysia.

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