The Influence of Environmental Cost, Board Size, and Institutional Ownership on Carbon Emission Disclosure with Company Size as a Moderating Variable

Andini Khoirun Nisa, Indah Fajarini Sri Wahyuningrum

Abstract


This study analyzes the effects of environmental cost, board size, and institutional ownership on carbon emission disclosure, with company size as a moderating variable. The research focuses on basic materials and energy companies listed on the Indonesia Stock Exchange (IDX) from 2021–2024. Data were collected from annual and sustainability reports and analyzed through multiple linear regression and moderated regression analysis (MRA). The results show that environmental cost positively influences carbon emission disclosure, while board size and institutional ownership have no significant effect. Company size is found to strengthen the relationship between environmental cost and carbon emission disclosure but does not moderate the effects of board size and institutional ownership. These findings highlight the importance of company resources in supporting environmental transparency.


Keywords


Carbon Emission; Environmental Cost; Board Size; Institutional Ownership; Company Size

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References


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DOI: https://doi.org/10.24167/jab.v23i2.14470

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