Vokasi: Jurnal Riset Akuntansi
Vol. 15 No. 2 (2026): Vokasi: Jurnal Riset Akuntansi

Pengaruh Media Exposure, Profitabilitas, Leverage terhadap Pengungkapan Emisi Karbon dengan Pemoderasi Ukuran Perusahaan

Hana Laras Dwita (Universitas Negeri Semarang)
Bestari Dwi Handayani (Universitas Negeri Semarang)



Article Info

Publish Date
31 Aug 2026

Abstract

This study aims to examine the effect of media exposure, profitability, and leverage on carbon emission disclosure. The study employs secondary data obtained from energy sector companies listed on the Indonesia Stock Exchange (IDX) using a quantitative approach. The research sample consists of 322 observations. Data were analyzed using EViews 13 software through multiple linear regression analysis, with media exposure, profitability, and leverage as the independent variables, carbon emission disclosure as the dependent variable, and firm size as the moderating variable. The results indicate that media exposure and profitability have no significant effect on carbon emission disclosure, while leverage has a significant effect on carbon emission disclosure. Furthermore, firm size as a moderating variable is not proven to moderate the relationship between the independent variables and carbon emission disclosure.

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Journal Info

Abbrev

JJAKUN

Publisher

Subject

Economics, Econometrics & Finance

Description

Vokasi : Jurnal Riset Akuntansi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - ...