ANALISIS DETERMINAN PENGUNGKAPAN EMISI KARBON (Perusahaan dalam Daftar Efek Syariah di Indonesia dan Malaysia Periode 2013-2018)

Climate change is one of the sustainability development goals. Large industrial activity is one of the contributots to carbon emission. Carbon emission disclosure is a part of environmental disclosure. There are several factors that effect companies in carbon emission disclosure. This study examined the effects of the Global Reporting Initiative (GRI), the reputation of public accounting firms (KAP), environmental committees, leverage, environmental management systems and board size on carbon emission disclosure. The population of this study were the registered companies in the List of Sharia Securities in Indonesia and Malaysia, while the sample of this study was selected using the purposive sampling method. The data in this study used panel data from 2013-2018. This study used SPSS Version 25 with the data analysis technique used multiple linear regression test and independent sample t test. The result showed that the variable Global Reporting Initiative (GRI), the reputation of public accounting firms (KAP) and environmental management systems has significant positive effects on carbon emission disclosure in Indonesia and Malaysia. The environmental committee variable has a significant positive effect on carbon emission disclosure in Indonesia, but has no effect in Malaysia. The leverage variable has a significant negative effect on carbon emission disclosure in Indonesia, but has no effect in Malaysia. The board size variable has a significant positive effect on carbon emission disclosure in Malaysia, but it has no effect in Indonesia and also there is a significant difference between the quality of carbon emission disclosure both in Indonesia and in Malaysia