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Pengaruh Pertumbuhan Penjualan, Kinerja Lingkungan, Industri, dan Komitmen Terhadap Pengungkapan Emisi Karbon Nur Hidayati; Ahmad Nurkhin; Satsya Yoga Baswara
Journal of Accounting, Economics, and Business Education Vol. 3 No. 2 (2025): VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

This study aims to examine the factors that influence carbon emission disclosure in LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research population comprised 62 LQ45 companies, from which 25 companies were selected through purposive sampling, resulting in 100 units of analysis. Data were obtained through documentation techniques using secondary data sources. The analysis methods include descriptive analysis, regression assumption tests (comprising regression data tests, classical assumption tests, hypothesis testing, and Moderated Regression Analysis), and additional testing using robust regression. All statistical analyses were conducted using Eviews version 12. The findings show that sales growth and industry type do not have a significant effect on carbon emission disclosure. In contrast, environmental performance has a significant positive effect on carbon emission disclosure. Furthermore, environmental commitment acts as a moderating variable that strengthens the relationship between the influencing factors and carbon emission disclosure. The study recommends that future research consider additional relevant variables and expand the scope to include other sectors beyond the LQ45 Index. It also encourages companies with high sales growth and those in carbon-intensive industries to increase their carbon emission disclosure as part of their environmental responsibility.
Co-Authors Abdul Khodir Djaelani Abi Mas Udianto Aci Primartadi Adi Bimantoro Afifah Asma Agustin Kristian Puji Lestari Ahmad Imam Baihaqi Ahmad Jauhari Ahmad Nurkhin Ajeng Ayu Almarátis Soliha Alfin Almustajab Alfina Damayanti Alivia Chairani Anggi Pratiwi Agusta Anisa Laraswati Anita Eka Pratiwi Anung Kustriyani Aprilia Dian Evasari Ari Fajar Isbakhi Ari Wibowo Asti Avilla Anggun Arisendy Azmi Prasasti Baedowi, Hilmina Rofa' BASUKI BASUKI Beny Mahyudi Saputra Cindra Suryaputri Anggraeni Deviko Andi Putra Diana Safitri Dita Amanda Deviani Dwi Jatmoko Ellika Devi Arkana Endita Septia Luisna Erika Priya Ningtias Ermi Triaji Erna Andriyanti Fajar Adi Saputro Fetty Rosyadia Wachdin Galuh Indah Zatadini Gendut Suprayitno Gustaf Ikhsan Romadhoni Habib Shulton Asnawi Hadi Sunaryo Hayun Manudyaning Heni Pujiastuti Hernik Farisia Husna, Saadatul Ilham Wahyudin Ima Fitria Lestari Indah Saputri Irbad, Yuzky Maulana Irma Retno Dewi Jatmiko, Udik Joko Purwanto Karismatul Syari’ah Karmila Widyasari Khoirul Amin Khoirulliati K Khozinatul Jannah Kiki Maulana Kurniawan Kiki Tri Wulandari Kinasih, Anggun Lailatul Munawaroh Lutfidah M Abel Pradana Putra M.Muslih Mahliatussikah , Hanik Mardiputra, Ilham Muhammad Mardiyana Mawar Ratih Kusuma Mawar Ratih Kusumawardani Mevi Permata Sari Moch. Ardiansyah Pramudya Moh Khasairi Mohamad Ilham Dede Wijaya Mohammad Fatkhur Rizal Mohammad Khofi Anazail Musa Hubeis Nanda Dea Safela Nicken Amelania Widyaning Putri Niken Anggraini Nur Islami Nilam Nastiti Normala Dewi Nina Wijiani Ninis Nisrin Nita Rismaya Novasa Adiyani Novi Panca Wardani Nukma wilfiya Nur Ajizah Nur Ali Agus Nur Riski Rohmayanti Nurali Agus Najibul Z Nurali Agus Najibul Zamzam Nurhayani Nuril Khikmawati Pardiman Prasetya, Hendri Eka Prasetyawan, Riyan Dwi Prawito Agung Wibisono Prima Octaria Pramesti Puspita Kusumawati Putri Amaliya Berlian Maidatul Janah Raden Firyal F Camila Rahman, Fadali Rahmat Rizki Mauladi Reni Dwi Andrianti Ririn Wahyu Arida Rismawati Risna Dwi Yuliani Rizafaradilla Safiana Sahidin Salma Roidah Salnia Saptaria, Lina Sari Prayudeni Sari Safitri Satrio Wisnu Riadi Satsya Yoga Baswara Septia Windari Sinollah Sitti Aziza Nur Hady Stephanie Devi Artemisia Sugiono, Sugiono Sulusiyah, Sulusiyah Supriyadi, Andy Tarisa Berliana Putri Titis Sriyanti Tri Ratnawati Udik Jamiko Udik Jatmika Umi Aulia Hardiana USWATUN HASANAH Wa Ode Erma Balula Widiyanti Widya Ningtiyas Oktarina wiji safitri Yanu Listyo Nugroho Zaenul Muttaqien