Analyzes the determinants of carbon emission disclosure in energy companies, indicating significant influences of financial and governance factors.
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.
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Mardliyah et al. (2025) studied this question.
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