PENGARUH MEDIA EXPOSURE, PROFITABILITAS DAN INVESTASI HIJAU TERHADAP PENGUNGKAPAN EMISI KARBON (Studi Kasus Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021 – 2024)

This study aims to examine the effect of media exposure, profitability, and green investment on carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange during the research period. Carbon emission disclosure represents corporate transparency in responding to climate change issues and sustainability demands from stakeholders. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The research sample consists of 64 observations of energy sector companies selected through purposive sampling. Panel data regression analysis with the Random Effect Model (REM) is used, along with descriptive statistical analysis, t-test, F-test, and coefficient of determination. The results indicate that media exposure has a significant effect on carbon emission disclosure. Meanwhile, profitability and green investment do not have a significant effect on carbon emission disclosure. However, simultaneously, media exposure, profitability, and green investment influence carbon emission disclosure. The findings of this study are expected to provide insights for companies, investors, and stakeholders in understanding the determinants of carbon emission disclosure and to serve as a reference for future research in environmental accounting and sustainability studies.

Keywords: carbon emission disclosure, media exposure, profitability, green investment