Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Ni Luh Putu Pebri Anggreni
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Carbon Accounting in Practice: Determinants of Emission Disclosure among Indonesian Non-Financial Firms Ni Luh Putu Pebri Anggreni; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p04

Abstract

This study investigates whether industry type, media exposure, and environmental performance influence carbon-emission disclosure by non-financial firms listed on the Indonesia Stock Exchange during 2022–2023. The sample comprises 178 annual and sustainability reports issued over the two-year period. Carbon-emission disclosure, the dependent variable, is measured through content analysis, whereas industry type, media exposure, and environmental performance serve as the explanatory variables. Legitimacy theory provides the interpretive lens. Multiple-linear-regression analysis, performed with SPSS 25, reveals that industry type does not affect the extent of carbon-emission disclosure. By contrast, both media exposure and environmental performance exert positive, significant effects. Firms that receive carbon-related media coverage and demonstrate strong environmental performance appear more willing to disclose strategic actions aimed at managing their environmental impact.
Co-Authors I Gusti Ayu Nyoman Budiasih