PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PENGUNGKAPAN EMISI KARBON DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021)

This study aims to empirically test and analyze the influence of leverage and firm size on carbon emissions disclosure with environmental performance as a moderating variable. The population in this research is 21 manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) in 2022. The sample size was determined using purposive sampling. Hypothesis testing uses SPSS tools with multiple linear regression data analysis techniques and moderated regression analysis (MRA). The research results show that leverage has no effect on carbon emissions disclosure. Firm size influences disclosure of carbon emissions. Environmental performance cannot moderate the influence of leverage and firm size on carbon emissions disclosure.