Can Environmental Performance Improve Disclosure of Carbon Emissions in Mining Companies in Indonesia?

This study aims to determine whether environmental performance, seen from the company's obligation to present PROPER, can increase the disclosure of carbon emissions. The population of this study is the mining sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The purposive sampling technique was used in this study and resulted in 144 sample units-analysis of research data using Partial Least Square with WarpPLS software. The results show that profitability does not affect carbon emission disclosures, while leverage, company size, and institutional ownership affect the disclosure of carbon emissions. Only leverage has a negative effect, and others have a positive impact. Environmental performance as a moderating variable cannot strengthen or weaken the impact of profitability, leverage, firm size, and institutional ownership on carbon emission disclosures. This study concludes that the carbon emission disclosures of mining companies will increase when the company's firm size and institutional ownership increase but will decrease as mining companies have high debt. The environmental performance of the sample companies is still not optimal, which causes it to be unable to moderate the effect of the variables tested on the disclosure of carbon emissions.