The Effect of Environmental Management System, Green Investment, Company Size, Profitability, and Public Accounting Firm Reputation on Carbon Emission Disclosure in Energy Sector Companies Listed on the IDX in the Period 2019-2023

Vol 8 No 7 (2025): Volume 08 Issue 07 July 2025

Article Date Published : 18 July 2025 | Page No.: 3586-3602 | Google Scholar | Crossref doi for this article

Abstract :

This research aims to investigate and empirically prove the impact of environmental management systems, green investment, company size, profitability, and public accounting firms’ reputations on carbon emission disclosure. The study’s population consists of companies in the energy industry listed on the IDX between 2019 and 2023. We selected the study sample using a census sampling approach that yielded 219 observations. We used the Eviews 12 software for panel data regression analysis as our data analysis method. According to the study’s findings, carbon emission disclosure is positively and significantly impacted by environmental management systems and company size but not by green investment, profitability, and public accounting firms’ reputations.

Keywords :

Carbon Emission Disclosure, Company Size, Environmental Management System, Green Investment, profitability, Public Accounting Firm Reputation.

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How to Cite :

The Effect of Environmental Management System, Green Investment, Company Size, Profitability, and Public Accounting Firm Reputation on Carbon Emission Disclosure in Energy Sector Companies Listed on the IDX in the Period 2019-2023. Dian Andriani, Iskandar Muda, Keulana Erwin, 8(7), 3586-3602. Retrieved from https://ijcsrr.org/single-view/?id=23458&pid=23201

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