Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business
Alifiya Latifaturrohmah
Universitas Islam Kadiri
Economics, Econometrics & Finance

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The Effect of Carbon Tax On Carbon Emission Disclosure with Environmental Performance as a Mediating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange Alifiya Latifaturrohmah; Miladiah Kusumaningarti; Marhaendra Kusuma
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.12349

Abstract

This research aims to examine how carbon taxes affect Carbon Emission Disclosure (CED), with environmental performance serving as a mediating variable, focusing on energy scector firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A quantitative approach was employed, relying on secondary panel data sourced from the annual reports and sustainability reports of each company. Through purposive sampling, 32 observations were collected and subsequently analyzed using multiple linear regression with SPSS 25. The conclusions specify carbon taxes have a significant effect on both CED and environmental performance; however, environmental performance itself was not found to have a significant effect on CED and failed to act as a mediator in the relationship between carbon taxes and CED. This research provides results that are in line with legitimacy theory and stakeholder theory, which assert that fiscal regulatory pressure in the form of a carbon tax directly encourages energy sector companies to expand the transparency of their carbon emissions disclosures in order to maintain legitimacy in the eyes of the government, investors, and the public.
Co-Authors Marhaendra Kusuma Miladiah Kusumaningarti