CARBON EMISSION DISCLOSURES: SEBAGAI IMPLEMENTASI DARI SHARI’AH ENTERPRISE THEORY PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI)

This study aims to obtain empirical evidence about the effect of PROPER ratings, profitability, leverage, board of directors, and board of commissioners on the disclosure of corporate carbon emissions in Indonesia as well as the implementation of shariah enterprise theory on the disclosure of corporate carbon emissions. Disclosure of carbon emissions is measured using the Carbon Disclosure Project (CDP). The population of this study are companies listed on the Indonesian Sharia Stock Index (ISSI) from 2014 to 2019. The research sample was determined by the purposive sampling method so that 114 samples were obtained. The data used is secondary data obtained from www.idx.co.id and www.idnfinancial.com. The data analysis method used in this research is panel data regression using the Eviews 11 analysis tool. The results of this study indicate that the PROPER rating and the board of commissioners have a positive effect on the disclosure of carbon emissions, profitability and leverage have a negative effect on the disclosure of carbon emissions, while the board of directors has no effect on the disclosure of carbon emissions