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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Retno Wulandari
Universitas Muhammadiyah Cirebon
Economics, Econometrics & Finance

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The Influence of Environmental Management Systems, Eco-Efficiency, and Media Exposure on Carbon Emission Disclosure: Evidence from Indonesian Energy Companies Retno Wulandari; Imam Hadiwibowo; Mochammad Fachrul Riztin
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 2 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.2.2026.242-255

Abstract

This study aims to examine the effect of Environmental Management System (EMS), environmental performance, and media exposure on Carbon Emission Disclosure (CED) in energy sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This study uses a quantitative approach with panel data regression analysis. The research sample is selected using a purposive sampling method, resulting in 25 energy sector companies with 100 observation data points. Data analysis is conducted using the Fixed Effect Model through EViews 12 software. The results show that EMS has a positive and significant effect on carbon emission disclosure, indicating that the implementation of environmental management systems encourages companies to increase carbon emission transparency. Meanwhile, environmental performance and media exposure do not have a significant effect on carbon emission disclosure. Among the control variables, firm age has a significant effect, while firm size and profitability do not show a significant influence. The research model simultaneously demonstrates a significant effect on carbon emission disclosure. This study concludes that environmental management systems play an important role in encouraging corporate environmental transparency and contributes to strengthening the application of legitimacy theory in explaining carbon emission disclosure practices in Indonesia’s energy sector.
Co-Authors Hadiwibowo, Imam Mochammad Fachrul Riztin