Influence Environmental Cost, Financial Slack, And Media Exposure To Carbon Emission Disclosurewith Company Size As A Moderating Variable
DOI:
https://doi.org/10.24905/icobis.v2i1.115Keywords:
Carbon Emission Disclosure, Environmental Cost, Financial Slack, Firm Size, Media ExposureAbstract
This study examines the effects of environmental cost, financial slack, and media exposure on carbon emission disclosure with firm size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2021–2025. A quantitative approach was employed using secondary data from annual reports and sustainability reports. The population consisted of 91 energy sector companies, while purposive sampling produced 40 companies or 200 firm-year observations. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis with SPSS version 22. The results show that environmental cost does not significantly affect carbon emission disclosure, while financial slack also has no significant effect. In contrast, media exposure has a positive and significant effect on carbon emission disclosure. Firm size does not moderate the effects of environmental cost, financial slack, or media exposure on carbon emission disclosure. These findings indicate that public visibility and information transparency through media exposure are more closely associated with carbon emission disclosure than environmental expenditure, financial slack, or firm size. The study contributes empirical evidence to environmental accounting literature in Indonesia and provides practical implications for companies and regulators in strengthening transparent carbon reporting.
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