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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Ardana, widya
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Economics, Econometrics & Finance Social Sciences

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CARBON MANAGEMENT ACCOUNTING, FINANCIAL PERFORMANCE, AND CARBON TAX POLICY INITIATIVES: EVIDENCE FROM INDONESIAN ENERGY FIRMS Rizki, Marsi Fella; Ardana, widya; Ameraldo, Fedi; Rabaya, Abdullah Jihad
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 2 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v16i2.67282

Abstract

Purpose – This study examines the effects of Carbon Management Accounting (CMA) and Financial Performance (FP) on Carbon Tax Policy Initiatives (CTPI) among energy companies listed on the Indonesia Stock Exchange during 2022–2024. Methods – A quantitative approach used secondary data from annual and sustainability reports. The sample comprised 36 energy firms and 108 firm-year observations. Panel regression employed the random-effects model, supported by robustness tests and additional analysis of CTPI development. Findings – CMA has a positive and significant association with CTPI (β = 0.5875, p < 0.0000), whereas FP, proxied by Return on Assets (ROA), has no significant effect (β = −0.1689, p = 0.0709). CMA remains positive across alternative covariance specifications. Mean CTPI increased from 0.8330 in 2022 to 0.9310 in 2024. Research Implications – Strengthening carbon management accounting capabilities may help firms develop carbon-related strategic responses in an evolving carbon-pricing environment. Regulators may strengthen carbon accounting guidance and carbon-information systems. Originality – This study links internal carbon management capability with observable corporate responses to an emerging carbon-pricing environment, providing evidence from Indonesian energy companies.
Co-Authors Fedi Ameraldo Rabaya, Abdullah Jihad Rizki, Marsi Fella