DIGITAL LIBRARY
 | JUDUL | : | FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SUBSEKTOR ENERGI FOSIL TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023-2024 |
| PENGARANG | : | LAURA INDAH SEPTYANI | |
| PENERBIT | : | UNIVERSITAS LAMBUNG MANGKURAT | |
| TANGGAL | : | 2026-02-06 |
Laura Indah Septyani (2026). Factors Influencing Carbon Emission Disclosure in
Energy Sector Companies Listed on the Indonesia Stock Exchange 2023–2024.
Supervisor: Hj. Diah Fitraty, SE, M.Si
This study investigates the determinants of carbon emission disclosure in
energy sector companies listed on the Indonesia Stock Exchange (IDX) following the
establishment of the Indonesia Carbon Exchange (IDX Carbon) during the 2023–
2024 period. Specifically, this research examines the effects of institutional
ownership, carbon intensity, audit quality, and media exposure on corporate carbon
emission disclosure.
This study adopts a quantitative research design. The population comprises
all energy sector companies listed on the IDX from 2023 to 2024. Using purposive
sampling, 35 firms were selected, resulting in 70 firm-year observations. Carbon
emission disclosure was measured using a disclosure index based on the Global
Reporting Initiative (GRI) 305: Emissions indicators. Secondary data were analyzed
using multiple linear regression with IBM SPSS Statistics 26.
The test results show that: Institutional ownership has no effect on carbon
emissions disclosure; Carbon intensity has no effect on carbon emissions disclosure;
Audit quality has no effect on carbon emissions disclosure; Media exposure has no
effect on carbon emissions disclosure.
Keywords: Carbon Emission Disclosure; Institutional Ownership; Carbon Intensity;
Audit Quality; Media Exposure
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