Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting
Virtagani, Fitria Inka
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
An Analysis of the Effects of Capital Expenditure, Institutional Ownership, and Company Growth on Carbon Emission Disclosure Virtagani, Fitria Inka
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2211

Abstract

This study examines the determinants of carbon emission disclosure in energy subsector companies listed on the Indonesia Stock Exchange over the period 2022 to 2024, considering the increasing urgency of corporate transparency in addressing climate change and Indonesia’s commitment to reducing greenhouse gas emissions by 43 percent by 2030. The main issue lies in the varying level of corporate compliance in emission reporting, which remains largely voluntary. To address gaps in prior literature, this study provides explicit novelty by focusing specifically on the high-emission energy subsector using recent data and employing a rigorous 18-item Carbon Disclosure Project (CDP) measurement framework. Employing a quantitative approach, panel data derived from 125 firm-year observations were analyzed using multiple linear regression. The findings indicate that only capital expenditure has a positive and statistically significant effect on carbon emission disclosure, while institutional ownership, growth opportunity, and sales growth do not show a significant influence. These results suggest that tangible financial investments are positively associated with environmental transparency, whereas external governance and growth metrics do not exhibit a similar relationship in this context. Ultimately, the findings imply a structural limitation in voluntary disclosure practices, highlighting the potential need for stronger regulatory intervention to ensure that transparency is aligned with broader environmental accountability rather than depending solely on internal resource capacity.
Co-Authors