Peran Paparan Media dalam Memoderasi Pengaruh Dewan Direksi Wanita dan Dewan Komisaris Independen terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi

Putu Gyan Kenanga Sukma Sari (Universitas Pendidikan Ganesha)
Putu Sukma Kurniawan (Universitas Pendidikan Ganesha)
I Made Pradana Adiputra (Universitas Pendidikan Ganesha)

Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi

This study aims to analyze the effect of female directors and independent commissioners on carbon emission disclosure, with media exposure acting as a moderating variable in energy sector companies in Indonesia. This research applies a quantitative approach using secondary data obtained from 28 companies during the 2021–2024 period, resulting in a total of 112 observations. The analysis method employed is panel data regression using Moderated Regression Analysis (MRA) to examine both direct and moderating effects among the variables. The findings reveal that female directors do not significantly affect carbon emission disclosure, whereas independent commissioners have a positive and significant influence on carbon emission disclosure practices. Furthermore, media exposure is unable to moderate the relationship between female directors and carbon emission disclosure. However, media exposure weakens the influence of independent commissioners on carbon emission disclosure. These findings indicate that external pressure through media attention does not always improve environmental transparency, but instead may encourage companies to prioritize corporate reputation management strategies rather than substantive environmental accountability and disclosure practices.