The Effect of Energy Intensity, Environmental Performance, Environmental Costs, and Firm Size on Carbon Emission Disclosure (A Study of Energy Sector Companies Listed on the Indonesia Stock Exchange in 2025)
DOI:
https://doi.org/10.65310/sgsh5m53Keywords:
carbon emission disclosure, energy intensity, environmental costs, environmental performance, firm sizeAbstract
This study examines the effects of energy intensity, environmental performance, environmental costs, and firm size on carbon emission disclosure among energy-sector companies listed on the Indonesia Stock Exchange in 2025. A quantitative design using secondary corporate data was applied to a population of 91 energy-sector companies, from which 40 companies were selected through purposive sampling. Energy intensity was measured as total energy consumption divided by revenue, environmental performance was measured using PROPER ratings, environmental costs were measured as environmental costs divided by net income after tax, and firm size was measured using the natural logarithm of total assets. The data were analyzed using descriptive statistics and multiple linear regression with IBM SPSS version 26 after normality, multicollinearity, heteroscedasticity, and autocorrelation testing. The results show that environmental performance does not significantly affect carbon emission disclosure. Energy intensity has a significant negative effect, whereas environmental costs and firm size have significant positive effects on carbon emission disclosure. Simultaneously, the four independent variables significantly explain carbon emission disclosure, with an R-square value of 0.654, indicating that 65.4% of the variation in disclosure is explained by the model. The study contributes to sustainability accounting research by incorporating energy intensity as an operational determinant of carbon emission disclosure in the Indonesian energy sector.
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