Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi dan Manajemen
Eko Prasetyo
Universitas Gunadarma
Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
DETERMINAN PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Eko Prasetyo; Budi Santoso
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 8 (2026): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i8.12478

Abstract

This study aims to analyze the effect of environmental performance, firm size, profitability, and leverage on carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employs a quantitative research method using secondary data obtained from annual reports and sustainability reports. The sampling method used is non-probability sampling with a purposive sampling technique, resulting in 17 companies selected as the research sample. The data were analyzed using panel data regression with the assistance of EViews 12 software. The analysis procedures included descriptive statistical analysis, panel data model selection, classical assumption tests, panel data regression analysis, partial significance tests (t-test), simultaneous significance test (F-test), and coefficient of determination (R2). The results indicate that environmental performance and firm size have a significant positive effect on carbon emission disclosure, whereas profitability and leverage have a significant negative effect on carbon emission disclosure. Simultaneously, environmental performance, firm size, profitability, and leverage have a significant effect on carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period.
Co-Authors Budi Santoso