The Effect of Environmental Management System, Green Investment, Company Size, Profitability, and Public Accounting Firm Reputation on Carbon Emission Disclosure in Energy Sector Companies Listed on the IDX in the Period 2019-2023

Abstract : This research aims to investigate and empirically prove the impact of environmental management systems, green investment, company size, profitability, and public accounting firms’ reputations on carbon emission disclosure. The study’s population consists of companies in the energy industry listed on the IDX between 2019 and 2023. We selected the study sample using a census sampling approach that yielded 219 observations. We used the Eviews 12 software for panel data regression analysis as our data analysis method. According to the study’s findings, carbon emission disclosure is positively and significantly impacted by environmental management systems and company size but not by green investment, profitability, and public accounting firms’ reputations.