Indah Fajarini Sri Wahyuningrum, Retnoningrum Hidayah, Shanty Oktavilia, Andryan Setyadharma, Muhammad Khafid
The purpose of this study is to find empirical evidence of examining the effect of the industry type, company size, profitability, and media publications on carbon emission disclosures. The research population was the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Purposive sampling was used as a sample selection technique and obtained 26 sample companies with 78 analysis units. The analysis technique used was multiple linear regression analysis using the IBM SPSS Statistic version 21 analysis tool. This study proves that industry type, company size, profitability, and media publications have significant positive effects on carbon emission disclosures. Based on the research results, it is concluded that the increasingly sensitive industrial type pushes companies to disclose more carbon emissions to gain legitimacy from stakeholders. Larger companies with higher profitability levels can expand the level of carbon emission disclosure by companies. Not only that, the use of media as a medium for publication in a more detailed and intense manner can expand the disclosure of carbon emissions by companies. © 2023 Author(s).
Accounting Department, Faculty of Economics, Universitas Negeri Semarang, Sekaran,Gunungpati, Semarang, 50229, Indonesia; Economics Department, Faculty of Economics, Universitas Negeri Semarang, Sekaran, Gunungpati, Semarang, 50229, Indonesia
