Article Per Year (5 Year)
p-Index From 2020 - 2025
1.168
P-Index
This Author published in this journals
All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Riset dan Penalaran Mahasiswa
Putri, Nurul Hikmah
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

 1 
PENGUNGKAPAN EMISI KARBON: MEMAHAMI PERAN PROFITABILITAS, GENDER DEWAN, DAN MEDIA EXPOSURE: CARBON EMISSION DISCLOSURE: UNDERSTANDING THE ROLE OF PROFITABILITY, BOARD GENDER, AND MEDIA EXPOSURE Putri, Nurul Hikmah; Savitri, Enni; Silfi, Alfiati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.740-758

Abstract

In Indonesia, corporations are now required to disclose their carbon emissions voluntarily, mostly to lower risk and acquire credibility. Accounting rules govern the reporting of carbon emissions, which is a crucial component of corporate social responsibility. Since the energy industry contributes significantly to emissions and is crucial to economic growth, it also confronts environmental problems as a result of overexploitation, underscoring the need for open disclosure of carbon emissions. With environmental performance serving as a moderating variable, this quantitative study intends to investigate the impact of media exposure, board gender, and profitability on carbon emissions disclosure in energy sector businesses listed on the Indonesia Stock Exchange between 2019 and 2023. Panel data regression models on STATA were used for both descriptive and inferential statistical analysis of the study data. The findings indicate that carbon emissions disclosure is positively impacted by media exposure, profitability, and the gender of the board of directors and commissioners. Environmental performance successfully moderates this link. The results suggest that in order to increase environmental responsibility and transparency, businesses should give priority to these three factors
Co-Authors Alfiati Silfi Arini, Vinni Qisthi Aulia, Fezi Waldeseska Auliandari, Tasya Enni Savitri Lawita, Nadia Fathurrahmi Novia Rahmawati Putri, Annie Mustika Ramadani, Amelia Rasyid, Yolanda Solly Aryza