Pengaruh Energy Intensity, Kinerja Lingkungan, Biaya Lingkungan, dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon (Studi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2025)

Abstract

This quantitative study aims to examine the effects of energy intensity, environmental performance, environmental costs, and firm size on carbon emissions disclosure among energy sector companies listed on the Indonesia Stock Exchange in 2025. Energy intensity was measured as the ratio of total energy consumption to revenue, environmental performance was measured using PROPER ratings, environmental costs were measured as the ratio of environmental costs to net income after tax, and firm size was proxied by the natural logarithm of total assets. The study sample consisted of 40 energy sector companies selected using a purposive sampling technique. Secondary data were analyzed using multiple linear regression with IBM SPSS version 26. The results showed that environmental costs and firm size had positive effects on carbon emissions disclosure, whereas energy intensity had a negative effect on carbon emissions disclosure. In contrast, environmental performance did not significantly affect carbon emissions disclosure. The study contributes to the environmental sustainability accounting literature by introducing energy intensity as an independent variable associated with carbon emissions disclosure.