| Issue |
E3S Web Conf.
Volume 650, 2025
The 10th International Conference on Energy, Environment, and Information Systems (ICENIS 2025)
|
|
|---|---|---|
| Article Number | 02041 | |
| Number of page(s) | 9 | |
| Section | Environment | |
| DOI | https://doi.org/10.1051/e3sconf/202565002041 | |
| Published online | 10 October 2025 | |
Carbon Emission Dislcosure Practice: Analysis From The Perspective of Legitimacy Theory and Agency Theory
1 Master Program of Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, 50229, Indonesia
2 Accounting Department, Faculty of Economics and Business, Universitas Negeri Semarang, Gunungpati, 50229, Semarang, Indonesia
* Corresponding author: dinimardliyah@students.unnes.ac.id
The purpose of this study is to analyse the determinants of carbon emission disclosure in energy sector companies listed on the Indonesian Stock Exchange (BEI) for 2019 – 2023. This study examines the influence of audit fees, audit committee, capital expenditure, and media exposure based on agency theory and legitimacy theory. This study used a sample of 61 energy companies listed on Indonesia Stock Exchange (BEI) from 2019-2023. The data collected was analyzed using descriptive analysis and multiple linear regression analysis. The results showed that audit fees, audit committee, capital expenditure and media exposure have a positive and significant effect on carbon emission disclosure.
© The Authors, published by EDP Sciences, 2025
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