Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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This Author published in this journals
All Journal International Journal of Accounting & Finance in Asia Pasific
Andry Arifian Rachman
Widyatama University, Jl. Cikutra No. 204A, Bandung, West Java 40125, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Carbon Accounting: Evidence from Carbon Emission Measurement, Recognition, Recording, and Disclosure of Indonesian Energy Companies Rosa Fitriana; Nayna Rafa Sofiah; Andry Arifian Rachman
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4541

Abstract

The global climate crisis compels energy firms to enhance their environmental transparency through formalized carbon management systems. This study investigates the effects of carbon emission measurement, recognition, recording, and disclosure on corporate carbon accounting implementation. This quantitative verificative study utilizes secondary panel data from listed energy corporations on the Indonesia Stock Exchange (IDX). Data were collected from 96 firm-year observations during 2021–2023 and analyzed via logistic regression. Descriptive statistics show that 86.46% of firms measure emissions, 41.70% recognize emissions, 47.90% record carbon data, and 51% implement carbon accounting. Logistic regression indicates that carbon emission recognition (b = 2.415, p 0.001), recording (b = 1.843, p = 0.002), and disclosure (b = 3.106, p = 0.014) significantly influence implementation. Conversely, carbon emission measurement has no significant effect (b = 0.812, p = 0.192), showing technical calculations remain isolated from formal accounting. Practically, regulators must standardize carbon accounting guidelines, and managers should explicitly integrate emission data into formal reporting to enhance corporate transparency.
Co-Authors Nayna Rafa Sofiah Rosa Fitriana