This research examines how profitability, company size, board independence, and board gender diversity affect carbon emission disclosures in Indonesian companies. The sample of this study consists of 36 manufacturing companies which were consecutively listed on Indonesian Stock Exchange from 2015 to 2018. The carbon emission disclosures were measured using a disclosure checklist consisting of 18 items. Using multiple regression analysis, this study found that carbon emission disclosures are greater in more profitable and larger companies. This suggests that financial resources availability and the political visibility can increase carbon emission disclosures. This study also finds that carbon emission disclosures are greater in companies with a large portion of independent commissioners and female directors. This supports the legitimacy and stakeholder theories that a more independent and diversified board will be more able to manage different stakeholder expectations. The findings can provide evidence to companies about how to increase their carbon emission disclosures, which can consequently help the government to control the national carbon emissions.

This study aims to determine the effect of the high level of stock prices, company financial performance, and stock trading liquidity on stock split decisions in companies listed on the Indonesia Stock Exchange. It uses a quantitative approach. The research population includes all companies listed on the Indonesia Stock Exchange in the 2014-2016 period. The sample was determined by purposive sampling technique and 40 companies were obtained. The analytical method used in this study is logistic regression analysis.Based on research results, it can be concluded that the level of overpriced stock prices by proxy Price Earning Ratio (PER) has a significant positive effect on the company's stock split decision. The level of expensive stock prices proxied by Price Book Value (PBV) has a significant positive effect on the company's stock split decision. The company's financial performance by proxy Earnings Per Share (EPS) has a significant positive influence on the company's stock split decision. The company's financial performance proxied by Return on Assets (ROA) has a significant negative effect on the company's stock split decision. Stock trading liquidity proxied by Trading Volume Activity (TVA) has a significant negative effect on the company's stock split decision. The Nagelkerke R Square value in this study is 0. 702 which means the ability of the variable level of expensive stock prices, the company's financial performance, and stock trading liquidity explains the company's decision variable to do a stock split of 70.2%. The remaining 29.8% of the dependent variable is explained by other factors outside the model.