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Abstract This study aims to examine and look for empirical evidence related to the determinants that influence the carbon emissions disclosure. The factors tested in this study include industrial type, environmental performance, leverage, and profitability. This research method uses a quantitative approach. The source of data in this study uses secondary data, namely data from sustainability reports and annual reports. The population used is all LQ45 index companies listed on the Indonesia Stock Exchange in 2016 – 2020 and this study uses purposive sampling technique. This study uses tests such as descriptive statistical analysis, classical assumption test, hypothesis testing and multiple linear regression analysis. The results of this study indicate that the industrial type and CEO tenure have no effect on carbon emission disclosures, while leverage, profitability, environmental performance, CEO gender and technology for disclosure have a negative effect on carbon emission disclosures. Downloads Download data is not yet available. Downloads FULL TEXT Published 2023-07-09 How to Cite Meiryani, M., Huang, S.-M., Warganegara, D. L., Ariefianto, M. D., Teresa, V., & Oktavianie, H. (2023). The Effect of Industrial Type, Environmental Performance and Leverage on Carbon Emission Disclosure: Evidence from Indonesian LQ45 Companies. International Journal of Energy Economics and Policy, 13(4), 622–633. https://doi.org/10.32479/ijeep.14466 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 13 No. 4 (2023) Section Articles License Submission of an article implies that the work described has not been published previously , that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication. Most read articles by the same author(s) Azhar Susanto, Meiryani Meiryani, The impact of Environmental Accounting Information System Alignment on Firm Performance and Environmental Performance: A case of Small and Medium Enterprises s of Indonesia , International Journal of Energy Economics and Policy: Vol. 9 No. 2 (2019) Winwin Yadiati, Nissa Nissa, Sugiono Paulus, Harry Suharman, Meiryani Meiryani, The Role of Green Intellectual Capital and Organizational Reputation in Influencing Environmental Performance , International Journal of Energy Economics and Policy: Vol. 9 No. 3 (2019) Meiryani Meiryani, Leny Suzan, Jajat Sudrajat, Watcharin Joemsittiprasert, Impact of Accounting Information System and Intensity of Energy on Energy Consumption in Sugar Industry of Indonesia: Moderating Role of Effectiveness of Supply , International Journal of Energy Economics and Policy: Vol. 10 No. 5 (2020) Azhar Susanto, Meiryani Meiryani, Antecedents of Environmental Management Accounting and Environmental Performance: Evidence from Indonesian Small and Medium Enterprises , International Journal of Energy Economics and Policy: Vol. 9 No. 6 (2019) Meiryani Meiryani, Azhar Susanto, Dezie Leonarda Warganegara, The Issues Influencing of Environmental Accounting Information Systems: An Empirical Investigation of SMEs in Indonesia , International Journal of Energy Economics and Policy: Vol. 9 No. 1 (2019) Meiryani Meiryani, Shi-Ming Huang, A. S. L. Lindawati, Agung Purnomo, Mochammad Fahlevi, Gazali Salim, Corporate Energy Management Disclosure : Empirical Evidence from Indonesia Stock Exchange , International Journal of Energy Economics and Policy: Vol. 13 No. 2 (2023) Make a Submission Make a Submission Dergi Kapağı

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