“…However, research conducted by Pratiwi and Sari [13], Luo et al [14], and Gonzalez and Ramírez [15] show that there is a positive and significant effect on CED. Company size affects the level of environmental disclosure [12], while research conducted by Pratiwi [16] states that company size has no effect on carbon emissions' disclosures. Research conducted by Irwhantoko and Basuki [17] states that company size, profitability, competition, growth, debt to equity ratio, and reputation of public accounting firms have a significant effect on disclosure of carbon emissions in Indonesia.…”