Pengaruh Kepemilikan Asing, Ukuran Perusahaan, Kinerja Lingkungan, dan Profitabilitas terhadap Pengungkapan Emisi Karbon Perusahaan Manufaktur yang Terdaftar di BEI 2022-2025

This study aims to examine the effect of foreign ownership, firm size, environmental performance, and profitability on carbon emission disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This study employs a quantitative approach using secondary data obtained from the companies' annual reports and sustainability reports. The research sample was selected using a purposive sampling method based on predetermined criteria. Carbon emission disclosure was measured using the Carbon Emission Disclosure (CED) index, foreign ownership was measured by the percentage of shares owned by foreign investors, firm size was measured using the natural logarithm of total assets, environmental performance was measured based on the PROPER rating, and profitability was measured using Return on Assets (ROA). The results indicate that foreign ownership and profitability do not have a significant effect on carbon emission disclosure, while firm size and environmental performance have a positive and significant effect on carbon emission disclosure. Simultaneously, foreign ownership, firm size, environmental performance, and profitability have a significant effect on carbon emission disclosure