THE EFFECT OF CARBON EMISSION DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND GREEN ACCOUNTING ON ENERGY COMPANIES’ FINANCIAL PERFORMANCE

Dwi Indah Wulandari; Yenni Vera Fibriyanti; Erna Hayati; Abdul Ghofur

THE EFFECT OF CARBON EMISSION DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND GREEN ACCOUNTING ON ENERGY COMPANIES’ FINANCIAL PERFORMANCE

Authors

Dwi Indah Wulandari Universitas Islam Lamongan
Yenni Vera Fibriyanti Universitas Islam Lamongan
Erna Hayati Universitas Islam Lamongan
Abdul Ghofur Universitas Islam Lamongan

Keywords:

Carbon Emission Disclosure, Envirnomental Performance, Green Accounting, Financial Performance

Abstract

This quantitative study analyzes the effect of carbon emission disclosure, environmental performance, and green accounting on Return On Assets (ROA) of 30 energy companies (120 observations) on the IDX during 2021-2024. Panel data was tested using the Fixed Effect Model in STATA 14. Partial results show that carbon emission disclosure and green accounting have no significant effect on financial performance. Conversely, environmental performance has a significant negative effect. Simultaneously, all independent variables significantly affect the

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Published

2026-10-20

How to Cite

Indah Wulandari, D., Vera Fibriyanti, Y., Hayati, E., & Ghofur, A. (2026). THE EFFECT OF CARBON EMISSION DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND GREEN ACCOUNTING ON ENERGY COMPANIES’ FINANCIAL PERFORMANCE. JEKMA (Jurnal Ekonomi Mahasiswa), 4(2), 477–486. Retrieved from https://jurnalekonomi.unisla.ac.id/index.php/JEKMA/article/view/2920