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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Priscilia Christie Lee
Universitas Tarumanagra, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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The Effect of Carbon Emission Disclosure, Environmental Performance, and Firm Size on Profitability Priscilia Christie Lee; Rousilita Suhendah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5749

Abstract

Purpose: This study examines the effects of carbon emissions disclosure, environmental performance, and firm size on profitability. Research Methodology: Nineteen companies were selected as samples using purposive sampling. The study used secondary data sourced from the annual reports and sustainability reports of each company and analyzed using a multiple linear regression approach with a fixed-effects model using Microsoft Excel and EViews 12 software. Results: The results of the research analysis indicate that carbon emission disclosure has a negative effect, environmental performance has no significant effect, while firm size has a positive effect on profitability in Indonesian mining companies. Conclusions: Regression analysis shows that carbon emissions disclosure (X1) has a negative effect, environmental performance (X2) has no significant effect, and firm size (X3) has a positive effect on profitability. Limitations: This study is limited to three independent variables, an observation period of 2021–2023, and a focus on the mining sector; therefore, the results cannot be generalized to other sectors. Contributions: This research is expected to benefit companies in making strategic decisions related to sustainability, investors in evaluating financial and non-financial performance, academics in enriching the literature on factors that influence profitability, and further researchers in expanding the variables, sectors, and research periods.
The Effect of Carbon Emission Disclosure, Environmental Performance, and Firm Size on Profitability Priscilia Christie Lee; Rousilita Suhendah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5749

Abstract

Purpose: This study examines the effects of carbon emissions disclosure, environmental performance, and firm size on profitability. Research Methodology: Nineteen companies were selected as samples using purposive sampling. The study used secondary data sourced from the annual reports and sustainability reports of each company and analyzed using a multiple linear regression approach with a fixed-effects model using Microsoft Excel and EViews 12 software. Results: The results of the research analysis indicate that carbon emission disclosure has a negative effect, environmental performance has no significant effect, while firm size has a positive effect on profitability in Indonesian mining companies. Conclusions: Regression analysis shows that carbon emissions disclosure (X1) has a negative effect, environmental performance (X2) has no significant effect, and firm size (X3) has a positive effect on profitability. Limitations: This study is limited to three independent variables, an observation period of 2021–2023, and a focus on the mining sector; therefore, the results cannot be generalized to other sectors. Contributions: This research is expected to benefit companies in making strategic decisions related to sustainability, investors in evaluating financial and non-financial performance, academics in enriching the literature on factors that influence profitability, and further researchers in expanding the variables, sectors, and research periods.
Co-Authors Rousilita Suhendah Rousilita Suhendah