Pengaruh Pengaruh Enviromental Performance dan Company Growth Terhadap Carbon Emission Disclosure (Studi Perusahaan Sektor Energgi Di Bursa Efek Indonesia Periode 2022-2024): Enviromental Performance

Vivi Rahmadani (Univeristas Pasir Pengarain)

Jurnal Analisa Akuntansi dan Perpajakan
Vol. 10 No. 1 (2026): Jurnal Analisa Akuntansi dan Perpajakan

This study aims to analyze the effect of Enviromental Performance and Company Growth on Carbon Emission Disclosure (CED) in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. This Research employs a quatitative approach using multiple linear regression analysis with panel data. The research sample consists of 30 energy sector companies listed on the IDX, and provide carbon emission data during the observation period. The results indicate that partially, Eniromental Performance does not have a significant effect on Carbon Emission Disclosure. Meanwhile, Company Growth partially has a significant effect on Carbon Emission Dsiclosure. However, simultaneously, Enviromental Performance and Company Growth do not have a significant effect on Carbon Emission Disclosure. Keywords: Company Growth, Enviromental Performance, Carbon Emission Disclosure.