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All Journal Greenation International Journal of Economics and Accounting
Lintang Putri Estiarto
Universitas Terbuka, Banten, Indonesia
Economics, Econometrics & Finance

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From Recording to Regulation: Integrative Carbon Accounting as a Driver of Energy Transition Regulatory Intensity among Industrial Firms and MSMEs in Indonesia Julia Safitri; Novita Nugraheni; Lintang Putri Estiarto; Tatan Mayandripan; Reni Januarti
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.1475

Abstract

Carbon accounting has been transformed from a mere supplement to sustainability reports to a critical information infrastructure that underpins the formulation of climate policy as a result of the transition to a low-carbon economy. This research investigates the impact of the Integrative Carbon Accounting (MICA) model on the Energy Transition Regulatory Intensity (IRTE) as perceived by corporate entities. A questionnaire-based survey was implemented as a quantitative methodology. The findings suggest that profitability has a detrimental impact on the value of a firm, while firm size and leverage do not have a substantial impact. These results indicate that the integration of structured and credible emissions data into business recording systems results in a reduction in costs. This study broadens the scope of the carbon accounting literature by presenting carbon accounting as an exogenous variable that influences regulatory dynamics, rather than solely a byproduct of regulation.
Co-Authors Julia Safitri Novita Nugraheni Reni Januarti Tatan Mayandripan