Pengaruh Leverage, Kompetisi, Dan Pertumbuhan Perusahaan Terhadap Carbon Emission Disclosure (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun Periode 2015 – 2017)

This study aims to determine and analyze the effect of leverage, competition, and company growth on carbon emission disclosure. The research sample have used 32 companies with the period 2015-2017. The data used in this study is to use secondary data from the company's annual report that obtained from the BEI official website. The method used is a multiple regression technique that tests variables to determine the effects of factors that cause carbon emission disclosure. The results of this study indicate that there is a significant positive effect on the competition variable on carbon emission disclosure and no significant positive effect on the variable leverage and company growth on carbon emission disclosure.