Dini Milatil Mardliyah, Indah Fajarini Sri Wahyuningrum
The purpose of this study is to analyse the determinants of carbon emission disclosure in energy sector companies listed on the Indonesian Stock Exchange (BEI) for 2019-2023. This study examines the influence of audit fees, audit committee, capital expenditure, and media exposure based on agency theory and legitimacy theory. This study used a sample of 61 energy companies listed on Indonesia Stock Exchange (BEI) from 2019-2023. The data collected was analyzed using descriptive analysis and multiple linear regression analysis. The results showed that audit fees, audit committee, capital expenditure and media exposure have a positive and significant effect on carbon emission disclosure. © The Authors, published by EDP Sciences, 2025.
Master Program of Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Negeri, Semarang, 50229, Indonesia; Accounting Department, Faculty of Economics and Business, Universitas Negeri Semarang, Gunungpati, Semarang, 50229, Indonesia
