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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Milkhatu Dzakiyil Fahmi
Universitas Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinan Carbon Emission Disclosure pada Perusahaan Sektor Energi: Peran Moderasi Environmental Performance Milkhatu Dzakiyil Fahmi; Fachrurrozie Fachrurrozie
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3333

Abstract

This study aims to analyze the influence of good corporate governance, profitability, and company size on carbon emission disclosure, as well as to examine the moderating role of environmental performance in the relationship between these variables. The research employed a quantitative approach with a descriptive verification method. The sample consisted of 22 energy sector companies listed on the Indonesia Stock Exchange (IDX), selected using a purposive sampling technique. The secondary data were obtained from the companies’ annual reports and analyzed using panel data regression and moderated regression analysis (MRA). The results indicate that good corporate governance has a negative effect on carbon emission disclosure, while profitability has a positive effect on carbon emission disclosure. Meanwhile, company size does not have a significant effect on carbon emission disclosure. The moderation test reveals that environmental performance strengthens the relationship between company size and carbon emission disclosure. However, environmental performance does not moderate the effects of good corporate governance and profitability on carbon emission disclosure. These findings highlight the importance of environmental performance in encouraging transparency of carbon emission information, particularly among energy sector companies, as part of sustainable corporate governance practices.
Co-Authors - FACHRURROZIE