PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, STATUS KEPEMILIKAN, EKSPOR, DAN LEVERAGE TERHADAP PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN NON JASA YANG TERDAFTAR DI BEI PADA TAHUN 2017

This study aims to determine the effect of company size, profitability, ownership status, exports, and leverage on disclosure of carbon emissions in non-service companies. In this study the sampling method used was purposive sampling where the sample was a non-service company listed on the Indonesian Stock Exchange in 2017 with 34 companies. The type of data used in this study is in the form of financial statements, annual reports, and the continuity of the report. Data sources were obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the websites of each company. Data collection techniques were carried out using the documentation method and analyzed using multiple linear regression analysis. The results of this study that the level of exports affect the disclosure of carbon emission