Open Access
| 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 | |
- W. B. Group, “Indonesia Country Climate and Development Report CCDR Series,” 2023. doi: 10.1596/40658. [Google Scholar]
- I. Amaliyah and B. Solikhah, “Pengaruh Kinerja Lingkungan dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon,” J. Econ. Manag. Account. Technol., vol. 2, no. 2, pp. 129–141, 2019, doi: 10.32500/jematech.v2i2.720. [Google Scholar]
- G. A. N. P. Dewi and P. S. Kurniawan, “Determinan Pengungkapan Emisi Karbon Serta Komparasinya Pada Industri Intensif Karbon Dan Industri Non Intensif Karbon,” J. Ilm. Mhs. Akunt., vol. 11, no. 2, pp. 242–253, 2020. [Google Scholar]
- P. C. Pratiwi and V. F. Sari, “Pengaruh Tipe Industri, Media Exposure dan Profitabilitas terhadap Carbon Emission Disclosure,” Wahana Ris. Akunt., vol. 4, no. 2, pp. 829–843, 2016, [Online]. Available: www.idx.co.id [Google Scholar]
- D. Syabilla, A. Wijayanti, and R. Fahria, “Pengaruh Investasi Hijau dan Keragaman Dewan Direksi Terhadap Pengungkapan Emisi Karbon,” Konf. Ris. Nas. Ekon. Manajemen, dan Akunt., vol. 2, pp. 1171–1186, 2021, [Online]. Available: https://conference.upnvj.ac.id/index.php/korelasi/article/view/1236/818 [Google Scholar]
- I. F. S. Wahyuningrum, S. Oktavilia, T. Suryarini, A. Wahyudin, A. R. H. Pratista, and M. P. Wulandari, “Environmental disclosure practices in mining sector companies in Indonesia,” E3S Web Conf., vol. 605, 2025, doi: 10.1051/e3sconf/202560503042. [CrossRef] [EDP Sciences] [PubMed] [Google Scholar]
- W. Martens and C. N. M. Bui, “An Exploration of Legitimacy Theory in Accounting Literature,” OALib, vol. 10, no. 01, pp. 1–20, 2023, doi: 10.4236/oalib.1109713. [Google Scholar]
- X. Ding, L. Chourou, and W. Ben-Amar, “Carbon emissions and audit fees: Evidence from emerging markets,” Emerg. Mark. Rev., vol. 60, no. July 2023, p. 101139, 2024, doi: 10.1016/j.ememar.2024.101139. [Google Scholar]
- A. Angelina and J. Handoko, “Pengaruh Kepemilikan Institusional, Komite Audit, dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon,” Kompartemen J. Ilm. Akunt., vol. 21, no. 1, p. 49, 2023, doi: 10.30595/kompartemen.v21i1.15834. [Google Scholar]
- Y. Suherman and K. Kurniawati, “Pengaruh Profitabilitas, Environmental Management System, Kepemilikan Institusional Dan Komite Audit Terhadap Carbon Emissions Disclosure,” J. Apl. Akunt., vol. 8, no. 1, pp. 142–156, 2023, doi: 10.29303/jaa.v8i1.289. [Google Scholar]
- A. E. Karim, K. Albitar, and M. Elmarzouky, “A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance,” J. Environ. Manage., vol. 290, no. January, p. 112581, 2021, doi: 10.1016/j.jenvman.2021.112581. [Google Scholar]
- C. Rooschella and V. Sulfitri, “Analisis Pengaruh Tata Kelola, Belanja Modal, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon,” Postgrad. Manag. J., vol. 2, no. 2, pp. 1–12, 2023, doi: 10.36352/pmj.v2i2.430. [Google Scholar]
- M. E. Puspita, D. Ratmono, M. Tantri, Y. Julianto, and R. Ridhasyah, “Carbon Emissions Accounting Disclosure: An Empirical Analysis during the Covid-19 Pandemic Period in a Developing Country,” Int. J. Energy Econ. Policy, vol. 14, no. 2, pp. 37–45, 2024, doi: 10.32479/ijeep.15377. [CrossRef] [Google Scholar]
- S. Haura and W. S. Yuliandhari, “The Influence of Industrial Type, Media Exposure and Institutional Ownership on Carbon Emission Disclosure,” Atestasi J. Ilm. Akunt., vol. 7, no. 2, pp. 917–933, 2024, doi: 10.57178/atestasi.v7i2.874. [Google Scholar]
- I. F. S. Wahyuningrum, S. Oktavilia, A. Setyadharma, R. Hidayah, and M. Lina, “Does carbon emissions disclosure affect Indonesian companies?,” IOP Conf. Ser. Earth Environ. Sci., vol. 1108, no. 1, 2022, doi: 10.1088/1755-1315/1108/1/012060. [Google Scholar]
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.