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All Journal Accounting Analysis Journal
Saputra, Ilham Fajar Eko
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Economics, Econometrics & Finance

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Carbon Emission Disclosure: Media Exposure, Profitability, and Company size Moderation in Mining Sulistyawati, Ayu Sarah; Saputra, Ilham Fajar Eko
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.24112

Abstract

Abstract Purpose: The study specifically analyzes how media exposure and profitability influence carbon emission disclosure (CED) in mining companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023 and evaluates whether company size moderates these relationships. Method: Using a quantitative approach, the research applied purposive sampling and obtained 64 mining companies as the final sample. Data were collected from annual reports and sustainability reports, then analyzed through descriptive statistics and hypothesis testing using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with WarpPLS 7.0. Findings: The results show that media exposure has no significant effect on CED, while profitability has a positive and significant effect. Moreover, company size moderates the relationship between media exposure and CED but does not moderate the link between profitability and CED. Novelty: The novelty lies in introducing company size as a moderating variable, offering fresh insights into the interaction between internal capacity and external pressures in shaping disclosure practices.
Co-Authors Sulistyawati, Ayu Sarah