Pengaruh Sistem Manajemen Lingkungan, Green Investment, Ukuran Perusahaan, Profitabilitas, dan Reputasi Kantor Akuntan Publik terhadap Carbon Emission Disclosure pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2019-2023

Abstract

This study aims to analyze and empirically prove the influence of the environmental management system, green investment, company size, profitability, and the reputation of public accounting firms on carbon emission disclosure. The study population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research sample was determined using a saturated sampling or census technique, resulting in 219 observations. Data analysis was conducted using panel data regression analysis with Eviews 12 software. The results indicate that the environmental management system and company size have a positive influence on carbon emission disclosure, while green investment, profitability, and the reputation of public accounting firms do not have a significant effect on carbon emission disclosure.