ABSTRACT
This study aims to provide empirical evidence about the effect of carbon emission disclosure on the cost of capital. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2020, the sample in this study was 117 companies selected based on purposive sampling. This type of research is associative, and the data used are secondary data. The data for this study are from the Carbon Disclosure Project (CDP) survey index. This study uses a simple linear regression method with Stata15. The results of this study indicate that Carbon Emission Disclosure has an effect on the cost of capital. Empirically, this study provides evidence that the better the Carbon Emission Disclosure carried out by the company, the higher the cost of capital.
