THE INFLUENCE OF COMPANY SIZE, PROFITABILITY, LEVERAGE, AND MARKET VALUE TOWARD CARBON EMISSIONS DISCLOSURE OF REAL ESTATE AND PROPERTY COMPANIES LISTED IN IDX

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.