Pengaruh Managerial Ownership, Institutional Ownership Dan Financial Performance Terhadap Emission Carbon Disclosure Pada Subsektor Logam & Mineral Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2024

This study aims to examine the influence of managerial ownership, institutional ownership, and financial performance on carbon emission disclosure in metal and mineral sub-sector companies listed on the Indonesia Stock Exchange during 2021-2024. The method used is a quantitative approach with secondary data and purposive sampling technique, resulting in 100 observations from 25 companies. The results indicate that managerial ownership influences carbon emission disclosure, while institutional ownership has a significant negative effect and financial performance has an insignificant positive effect on carbon emission disclosure. due to differences in orientation in decision making

Keywords: Carbon Emission Disclosure, Financial Performance, Institutional Ownership, Managerial Ownership, Metal and Mineral Sub-sector