FAKTOR – FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020 – 2023)

This study aims to analyze the effect of good corporate governance, company size, and profitability on carbon emission disclosure with media exposure as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The analysis technique uses Moderated Regression Analysis (MRA). The research population is energy sector companies listed on the Indonesia Stock Exchange (IDX). Based on the puposive sampling method, 14 sample companies were selected (56 observations). The results showed that good corporate governance and profitability have a significant positive effect on carbon emission disclosure, while company size has no significant effect. Simultaneously, the three independent variables have a significant effect on carbon emission disclosure. Media exposure significantly moderates the relationship between good corporate governance and company size on carbon emission disclosure, but does not moderate the relationship between profitability and carbon emission disclosure. These findings provide important insights into the factors that influence carbon emission disclosure by energy companies in Indonesia and the role of media in moderating the relationship.

Keywords: Good Corporate Governance, Company Size, Profitability, Carbon Emission Disclosure, Media Exposure