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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Management and Business Review Jurnal ULTIMA Accounting QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Indonesian Community Journal Journal of Emerging Business Management and Entrepreneurship Studies Jurnal Akuntansi dan Keuangan Indonesia
Sari, Martdian Ratna
PPM School of Management
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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The relationship between carbon emissions intensity and sustainable growth rate: The moderating role of media exposure Amrullah, Muhamad Tohir; Sari, Martdian Ratna
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art12

Abstract

This study investigates the relationship between carbon emissions intensity (CEI) and sustainable growth rate (SGR), with media exposure as a moderating variable. Using data from energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024, the research applies quantitative methods with moderated regression analysis (MRA). The results reveal that CEI has no significant effect on SGR, and media exposure does not significantly moderate this relationship. These findings suggest that despite maintaining of carbon emissions, public and media pressure on environmental issues in Indonesia remains weak and insufficient to influence corporate sustainable growth strategies. The study contributes to the literature by providing empirical evidence from an emerging market context and by introducing media exposure, measured through a modified Janis–Fadner coefficient, as a novel moderating variable in environmental accounting research. The results highlight the limited role of media as a social control mechanism in Indonesia and underscore the need for stronger regulatory intervention and stakeholder engagement to promote sustainability in high-emission industries.
Co-Authors Ahmad, Adura Amrullah, Muhamad Tohir Angelique, Valencia Ardian, Alvin de Haan, Joshua Adry Philander Dina Nilam Rosalika Dwiyanti, Kadek Trisna Dwiyanti, Kadek Trisna Fauziah, Adha Manuel, Bram Maulana, Noveri Meliyanti, Meliyanti Mustika Asabi Natalia Wijaya, Paulina Millennia Nurul Fauziah Nurul Fauziah Permatasari, Bunga Indah Pinasthika, Benediktus Tandya Prameswari, Dolly Adolina Pratama, Dominico Berta Kevin Ronny Kountur, Ronny Rosalika, Dina Nilam Saragih, Rio Lambardo Sihotang, July Esther Florencia Silalahi, Jesica Hasianna Zuhri, Alhamdi