The effect of company profitability, leverage, and size on carbon emission disclosure with environmental performance as a moderating variable (empirical study on manufacturing companies listed on the stock exchange in 2020)

This study aims to examine the effect of profitability, leverage, and company size on carbon emission disclosures with environmental performance as a moderating variable. This study comprises 35 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020 as a sample. The purposive sampling method is used to determine the number of samples. The hypothesis was tested using the SPSS 21 program with multiple linear regression data analysis techniques using Moderated Regression Analysis (MRA). The results of this study indicate that profitability, leverage, and company size have a significant effect on carbon emission disclosures. Environmental performance has a significant effect on carbon emission disclosures.