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JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)The growing issue of climate change has heightened the demand for carbon emissions transparency, particularly among companies that contribute to carbon emissions. However, previous research has shown inconsistent results regarding the factors influencing carbon emissions disclosure, creating a research gap. This study aims to analyze the influence of profitability, leverage, and environmental performance on carbon emissions disclosure. The research method uses a quantitative approach with panel data in the form of annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The analysis was conducted using panel data regression with a Fixed Effect Model (FEM). The results show that profitability has a significant influence on carbon emissions disclosure, while leverage and environmental performance do not. Simultaneously, these three variables do not have a significant effect. This finding suggests that the ability to generate profits is more likely to encourage companies to disclose emissions than other structural and environmental factors.
The study concludes that profitability positively influences carbon emission disclosure, while leverage and environmental performance do not show significant effects.Simultaneously, these three variables do not significantly explain variations in carbon emission disclosure overall.This suggests that financial capability, specifically profitability, plays a dominant role in encouraging carbon emission disclosure among energy sector companies in Indonesia, while financial pressure through leverage and environmental performance achievements are not key determinants in carbon reporting practices.
Further research should investigate the influence of company size, corporate governance, and regulatory pressure on carbon emission disclosure, utilizing a more comprehensive carbon disclosure index. Additionally, expanding the scope of the study to include companies from various sectors could provide more generalized and in-depth results. Finally, exploring the role of investor awareness and stakeholder engagement in driving carbon emission disclosure practices is crucial, potentially through examining the impact of sustainable investment funds and ESG ratings on corporate reporting behavior. These investigations will contribute to a more nuanced understanding of the factors influencing corporate environmental transparency and accountability, ultimately supporting efforts to mitigate climate change and promote sustainable business practices.
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