Determinan Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi di Indonesia: Peran Capital Expenditure, Financial Slack, dan Firm Size (2020-2024)

A'imatul Musyarofah, . and Dian Indri Purnamasari, . (2026) Determinan Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi di Indonesia: Peran Capital Expenditure, Financial Slack, dan Firm Size (2020-2024). Owner : Riset dan Jurnal Akuntansi, 10 (2). pp. 1458-1469. ISSN 2548-9224

	Text Cover_142220118.pdf Download (198kB)
	Text Abstrak_142220118.pdf Download (286kB)
	Text Halaman Pengesahan_142220118.pdf Download (295kB)
	Text LoA_142220118.pdf Download (208kB)
	Text Fulltext_142220118.pdf Restricted to Repository staff only Download (1MB)
	Text Link Jurnal_142220118.pdf Download (65kB)

Abstract

The increasing demand for environmental accountability has encouraged companies to enhance transparency in carbon emission disclosure, particularly following the implementation of mandatory sustainability reporting regulations in Indonesia. However, prior studies on carbon
emission disclosure predominantly focus on cross-industry samples and pre-regulation periods, resulting in limited empirical evidence from high-emission and regulation-sensitive sectors. This study examines the influence of capital expenditure, financial slack, and firm size on carbon emission disclosure in energy sector firms listed on the Indonesia Stock Exchange (IDX) during the post-sustainability reporting mandate period (2020–2024). Using a quantitative approach, secondary data from annual and sustainability reports are analyzed through multiple linear
regression analysis with classical assumption tests using IBM SPSS 26. The results indicate that capital expenditure and firm size have a significant effect on carbon emission disclosure, while financial slack shows no significant influence. This study extends prior carbon emission disclosure research by providing updated empirical evidence from Indonesian energy companies during the post-sustainability reporting mandate period (2020–2024), providing updated empirical evidence within a high-emission and regulation-sensitive sector. From a theoretical perspective, the findings support legitimacy theory by demonstrating how firms respond to regulatory and societal pressures through enhanced disclosure practices. Practically, the results offer insights for regulators and
corporate managers in formulating effective sustainability reporting policies and strengthening environmental transparency in high-emission industries.

Item Type:	Article
Additional Information:	A'IMATUL MUSYAROFAH (Penulis-142220118) ; Dian Indri Purnamasari (Pembimbing)
Uncontrolled Keywords:	Capital Expenditure; Carbon Emission Disclosure; Financial Slack; Firm Size
Subjek:	L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > (S1) Akuntansi
Depositing User:	Bayu Pambudi
Date Deposited:	23 Apr 2026 05:58
Last Modified:	23 Apr 2026 05:58
URI:	http://eprints.upnyk.ac.id/id/eprint/47921

Actions (login required)

View Item