Firm Size, Leverage, Liquidity, and Profitability Effect on the Disclosure of Carbon Emissions

Author(s)	Alfiana Muniroh, Noer Sasongko
Country	Indonesia
Abstract	This study aims to examine and analyze the effect of firm size, leverage , liquidity, and profitability on carbon emissions. This type of research uses quantitative methods. The data in this study uses secondary data obtained from the annual financial report data of companies on the non-banking Indonesia Stock Exchange that are listed on the LQ-45 Index for 2017-2021. The sample companies used were 27 companies with a total data of 135 for 5 years of observation using purposive sampling method . The results of this research show that leverage , liquidity, and profitability have an effect on the disclosure of carbon emissions. Meanwhile, the firm size variable has no effect on the disclosure of carbon emissions.
Keywords	Firm size, leverage, liquidity, profitability, carbon emissions
Field	Sociology > Economics
Published In	Volume 5, Issue 2, March-April 2023
Published On	2023-03-23
Cite This	Firm Size, Leverage, Liquidity, and Profitability Effect on the Disclosure of Carbon Emissions - Alfiana Muniroh, Noer Sasongko - IJFMR Volume 5, Issue 2, March-April 2023. DOI 10.36948/ijfmr.2023.v05i02.1996
DOI	https://doi.org/10.36948/ijfmr.2023.v05i02.1996
Short DOI	https://doi.org/gr2kmz

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