Abstract:
Carbon emissions are a big influence on environmental issues, especially climate
change. Real estate and property companies play a crucial role in land conversion
activities that cause high carbon emissions in the future. This research aims to
ascertain how the carbon emissions disclosure of property and real estate companies
listed in IDX is influenced by company size, return on asset ratio, debt to asset ratio,
and price to book value ratio. This research employed quantitative research methods
with secondary data from the financial and sustainability reports of real estate and
property companies listed in IDX to systematically explain how the company size,
profitability, leverage, and market value influence the disclosure of carbon
emissions. The data samples consist of 13 real estate and property companies that
are listed on the Indonesia Stock Exchange in the period 2020 until 2023. There are
52 observations data in this research. The data analysis was conducted using
multiple regression method with EViews-13 as statistical software. The findings of
this research were profitability (ROA) has a positive influence on carbon emissions
disclosure, market value (PBV) has a negative influence on carbon emissions
disclosure, meanwhile company size (SIZE) and leverage (DAR) do not have an
influence on the carbon emissions disclosure.
