UNVEILING CARBON TRANSPARENCY: THE IMPACT OF ENVIRONMENTAL MANAGEMENT AND MEDIA EXPOSURE WITH FIRM SIZE AS A MODERATOR
Abstract
This study aims to examine the effect of the Environmental Management System (EMS) and Media Exposure on Carbon Emission Disclosure with Company Size as a moderating variable. The research is motivated by the growing global concern over environmental issues, particularly carbon emissions, which have become an essential indicator of corporate sustainability. EMS implementation and media pressure are considered potential drivers of transparency in carbon emission disclosure, while company size is expected to strengthen these relationships. This research employs a quantitative approach using secondary data obtained from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. Data analysis was conducted through Moderated Regression Analysis (MRA) using SmartPLS. The findings reveal that EMS has a positive but insignificant effect on Carbon Emission Disclosure. In contrast, Media Exposure has a positive and significant effect on Carbon Emission Disclosure. Furthermore, Company Size does not moderate the relationship between EMS and Carbon Emission Disclosure, nor between Media Exposure and Carbon Emission Disclosure. Theoretically, this study contributes to the environmental accounting literature by emphasizing the pivotal role of media in encouraging transparency of carbon emission disclosure, while EMS and company size have not shown consistent impacts. Practically, the findings suggest that companies should pay closer attention to media exposure as an effective external pressure to enhance environmental accountability. Additionally, regulators may use these insights as a basis for strengthening carbon disclosure policies in Indonesia.
References
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Iratiwi, H., & Sulfitri, V. (2023). Pengaruh Kinerja Karbon, Tekanan Stakeholder Dan Sertifikasi Iso 14001 Terhadap Pengungkapan Emisi Karbon. Postgraduate Management Journal, 3(1), 9–20. https://doi.org/10.36352/pmj.v3i1.429
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Pratama, A. A., & Cahyono, E. (2021). MEtodologi Penelitian Bisnis Dengan Pendekatan Kuantitatif. LaksBang PRESSindo.
Pratiwi, L., Maharani, B., & Sayekti, Y. (2021). Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies. The Indonesian Accounting Review, 11(2), 197–207. https://doi.org/10.14414/tiar.v11i2.2411
Priliana, & Ermaya, H. N. L. (2023). Carbon Emission Disclosure: Kinerja Lingkungan, Carbon Performance Dan Board Diversity. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(2), 216–233. https://doi.org/10.30656/jak.v10i2.4482
Probosar, D. C., & Kawedar, W. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Carbon Emission Disclosure Dan Reaksi Saham. Diponegoro Journal Of Accounting, 8(3), 1–16.
Puspita, D. A., Delvia, C., & Sugiono, D. (2024). Media Exposure, Environmental Performance, Company Size And Its Influence On Carbon Emission Disclosure.
Jurnal JPENSI (Jurnal Penelitian Ekonomi Dan Akuntansi), 9(3), 638–648. https://doi.org/10.30736/.v9i3.2279
Puteri, T. K., & Inawati, W. A. (2023). Carbon Emission Disclosure pada Sektor Energi: Environmental Management System dan Environmental Performance.
Jurnal Akuntansi, 15.
Putri, S. D. A., & Amin. (2022). PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP CARBON EMISSION
DISCLOSURE. Jurnal Ekonomi Trisakti, 2(2), 1155–1164. https://doi.org/10.25105/jet.v2i2.14526
Putri, S. K., & Arieftiara, D. (2023). Carbon emission disclosure, media exposure, carbon performance, and firm characteristics: Evidence from Indonesia.
International Journal of Research in Business and Social Science (2147- 4478), 12(3), 335–344. https://doi.org/10.20525/ijrbs.v12i3.2564
Putri, T. B. C., & Hermi, H. (2024). Pengaruh Tipe Industri, Media Exposure, Kinerja Lingkungan, dan Leverage terhadap Pengungkapan Emisi Karbon.
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 4(3), 996–1010. https://doi.org/10.37481/jmeb.v4i3.862
Rini, E. P., Pratama, F., & Muslih, M. (2021). PEngaruh Growth, Firm Size, Profitability Dan Environmental Performance Terhadap Carbon Emission Disclosure Perusahaan IndustriHigh Profile Di Bursa Efek Indonesia. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(3), 1101–1117. https://doi.org/10.31955/mea.v5i3.1427
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Rohmah, D. F. N., & Nazir, N. (2022). Pengaruh Kinerja Keuangan, Kinerja Lingkungan, Sistem Manajemen Lingkungan, Kepemilikan Manajerial Dan Reputasi Kap Terhadap Carbon Emission Disclosure. Jurnal Ekonomi Trisakti, 2(2), 749–762. https://doi.org/10.25105/jet.v2i2.14485
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Published
2025-10-16
How to Cite
ARINTA, Yusvita Nena et al.
UNVEILING CARBON TRANSPARENCY: THE IMPACT OF ENVIRONMENTAL MANAGEMENT AND MEDIA EXPOSURE WITH FIRM SIZE AS A MODERATOR.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 11, n. 1, p. 1485-1506, oct. 2025.
ISSN 2541-3333.
Available at: <https://urj.uin-malang.ac.id/index.php/iconies/article/view/3439>. Date accessed: 24 july 2026.
Section
Articles
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