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Dewi, Luh Gede Krisna
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
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Determinant Carbon Emission Disclosure with Institutional Ownership as Moderation Nadia Agnes Melinda; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p06

Abstract

This study aims to examine the effect of environmental performance and media exposure on carbon emission disclosure and the role of institutional ownership as a moderating variable. Firm size, profitability, and industrial type are operated as control variables. Non-financial companies listed on the Indonesia Stock Exchange for the period 2019-2023 were observed in this study. The sample of this study was obtained through purposive sampling method which resulted in 235 observations. Data analysis using the EViews program with the Moderated Regression Analysis (MRA) method using the Random Effect Model. The results showed that environmental performance has a positive and significant effect on carbon emission disclosure, while media exposure has no effect on carbon emission disclosure. In addition, institutional ownership is not able to strengthen the influence of environmental performance and media exposure on carbon emission disclosure.
Co-Authors A.A. Istri Erlika Trisna Dewi Anak Agung Gde Putu Widanaputra Anak Agung Sagung Mas Swandari Dewi Anisa Virdawati Amara Azahra Angelika Jassin Dewa Ayu Nyoman Shintya Devi Dewi, Ayu Aryista DODIK ARIYANTO Gusti Ngurah Bayu Kuta Waringin Henny Rahyuda Henny Triyana Hasibuan I Gede Nandya Oktora Panasea I Gede Suniantara I Made Dwi Budiana Penindra I Made Edi Wijaya Kusuma I Made Putra Wirya Brata I Putu Sudana I Putu Widhi Nugraha Putra Suherman Ida Ayu Ardhia Paramesti Ningrat Komang Suci Purnami Luh Putri Swandewi Made Mertha Made Satryawan Jelantik Made Yenni Latrini Muhammad Bagas Rinaldi Nadia Agnes Melinda Narindra, Nyoman Diestha Putra Ni Kadek Githa Prastya Putri Ni Luh Eka Prilly Kartika Putri Ni Luh Putu Wiagustini Ni Made Asti Aksari, Ni Made Asti Ni Nyoman Putri Widiari Ni Nyoman Reni Suasih Ni Nyoman Rsi Respati Ni Putu Diva Cahyani Ni Putu Larasati Widyanti Dewi Nyoman Padmi Damayanti Pradnyani, Ida Ayu Dipavali Prema Laksmi Wijaksana Putu Chandrika Adriana Ekasari Putu Ery Setiawan Putu Kodyawati Putu Nesy Swendriani Putu Riska Narayani Sinta Nuriya Ulfa Sri Ayu Wulandari Yasa, I Made Putra