Factors Influencing Of Carbon Emissions Disclosure In Energy Sector Companies
Keywords:
Carbon Emissions, Perfomance , Ownership, EnvironmentAbstract
This study aims to test and analyze the effect of financial performance, company size, environmental performance, women on the board of directors, institutional ownership and managerial ownership on the disclosure of carbon emissions in energy sector companies listed on the IDX from 2018 to 2022. Purposive sampling is used in this study, with a total sample size of 54 companies and 270 observations. The conclusion of this study shows that financial performance, company size and environmental performance affect carbon emission disclosure. In contrast, women on the board of directors, institutional ownership and managerial ownership do not affect carbon emission disclosure. This study provides implications for the energy sector companies listed on the IDX to pay attention to financial performance and company size and improve environmental performance. This is because companies with good asset management capabilities will affect the disclosure of carbon emissions, and companies that tend to have a large size will affect the disclosure of carbon emissions, and environmental performance by standards will improve the company in disclosing carbon emissions
References
Abdullah, M. W., Musriani, R., Syariati, A., & Hanafie, H. (2020). Carbon emission disclosure in indonesian firms: The test of media-exposure moderating effects. International Journal of Energy Economics and Policy, 10(6), 732–741. https://doi.org/10.32479/IJEEP.10142
Akhiroh, T., & Kiswanto, K. (2016). The determinant of carbon emission disclosures. Accounting Analysis Journal, 5(4), 326–336.
Almuaromah, D. A., & Wahyono. (2022). Pengaruh kinerja lingkungan, kepemilikan institusional, kepemilikan manajerial, profitabilitas dan Leverage. Jurnal Ekonomi dan Bisnis, 10(1).
Amaliyah, I., & Solikhah, B. (2019). Pengaruh Kinerja Lingkungan dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon. Journal of Economic, Management, Accounting and Technology, 2(2), 129–141. https://doi.org/10.32500/jematech.v2i2.720
Anshari, R., & Isnalita, I. (2020). Kepemilikan keluarga dan carbon emission disclosure pada perusahaan pertambangan yang terdaftar di bursa efek indonesia. Jurnal Akuntansi Aktual, 7(1), 11–22. https://doi.org/10.17977/um004v7i12020p11
Apriliana, E. (2019). Pengaruh Tipe Industri, Kinerja Lingkungan, Dan Profitabilitas Terhadap Carbon Emission Disclosure. Widyakala Journal, 6(1), 84. https://doi.org/10.36262/widyakala.v6i1.149
Ararat, M., & Sayedy, B. (2019). Gender and climate change disclosure: An interdimensional policy approach. Sustainability (Switzerland), 11(24), 1–19. https://doi.org/10.3390/su11247217
Arif, A. (2023). Emisi Karbon Dioksida Mencapai Rekor Tertinggi pada 2022 - Kompas.id. Diambil 12 Maret 2023, dari www.kompas.id website: https://www.kompas.id/baca/humaniora/2023/03/02/emisi-karbon-dioksida-mencapai-rekor-tertinggi-pada-2022
Ben‐Amar, W., & McIlkenny, P. (2015). Board effectiveness and the voluntary disclosure of climate change information. Business Strategy and the Environment, 24(8), 704–719.
Borghei-Ghomi, Z., & Leung, P. (2013). An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia. Accounting and Finance Research, 2(1), 110–127. https://doi.org/10.5430/afr.v2n1p110
Budiharta, P., & Kacaribu, H. E. P. B. (2020). The Influence of Board of Directors, Managerial Ownership, and Audit Committee on Carbon Emission Disclosure: A Study of Non-Financial Companies Listed on BEI. Review of Integrative Business and Economics Research, 9(3).
Cahya, B. T. (2017). Carbon emission disclosure: Ditinjau dari media exposure, kinerja lingkungan dan karakteristik perusahaan go public berbasis syariah di Indonesia. Nizham Journal of Islamic Studies, 4(2), 170–188.
Charumathi, B., & Rahman, H. (2019). Do women on boards influence climate change disclosures to CDP?–evidence from large Indian companies. Australasian Accounting, Business and Finance Journal, 13(2), 5–31.
Choi, B. B., Lee, D., & Psaros, J. (2013). An analysis of Australian company carbon emission disclosures. Pacific Accounting Review.
Darlis, E., Kurnia, P., & Alamsyah, M. (2020). Carbon Emission Disclosure: A Study on Manufacturing Companies of Indonesia and Australia. IOP Conference Series: Earth and Environmental Science, 469(1).
Ghozali, I. (2018a). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2018b). Aplikasi Analisis multivariete dengan program IBM SPSS 25 (Edisi 9). In Badan Penerbit Universitas Diponegoro (Vol. 96). Semarang.
Gull, A. A., Nekhili, M., Nagati, H., & Chtioui, T. (2018). Beyond gender diversity: How specific attributes of female directors affect earnings management. The British Accounting Review, 50(3), 255–274.
Hariswan, A. M., Nur, E. D., & Mela, N. F. (2022). Pengungkapan Emisi Karbon Perusahaan Pertambangan di Indonesia. Jurnal Al-Iqtishad Edisi, 18(1), 19–41.
He, R., Zhou, M., Liu, J., & Yang, Q. (2021). Female directors and carbon information disclosure: evidence from China. Discrete Dynamics in Nature and Society, 2021, 1–16.
Hermawan, A., Aisyah, I. S., Gunardi, A., & Putri, W. Y. (2018). Going green: Determinants of carbon emission disclosure in manufacturing companies in Indonesia. International Journal of Energy Economics and Policy, 8(1), 55.
Hilmi, H., Puspitawati, L., & Utari, R. (2020). Pengaruh Kompetisi, Pertumbuhan Laba dan Kinerja Lingkungan terhadap Pengungkapan Informasi Emisi Karbon pada Perusahaan. Owner (Riset dan Jurnal Akuntansi), 4(2), 296. https://doi.org/10.33395/owner.v4i2.232
Hollindale, J., Kent, P., Routledge, J., & Chapple, L. (2019). Women on boards and greenhouse gas emission disclosures. Accounting & Finance, 59(1), 277–308.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305–360.
Kelvin, C., Daromes, F. E., & Ng, S. (2017). Pengungkapan emisi karbon sebagai mekanisme peningkatan kinerja untuk menciptakan nilai perusahaan. Dinamika Akuntansi Keuangan dan Perbankan, 6(1).
Kim, E. (2022). The Effect of Female Personnel on the Voluntary Disclosure of Carbon Emissions Information. International Journal of Environmental Research and Public Health, 19(20), 13247.
Kılıç, M., & Kuzey, C. (2019). The effect of corporate governance on carbon emission disclosures: Evidence from Turkey. International Journal of Climate Change Strategies and Management, 11(1), 35–53. https://doi.org/10.1108/IJCCSM-07-2017-0144
Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British accounting review, 47(4), 409–424.
Luo, L., Tang, Q., & Lan, Y. (2013). Comparison of propensity for carbon disclosure between developing and developed countries: A resource constraint perspective. Accounting Research Journal, 26(1), 6–34.
Luo, W., Guo, X., Zhong, S., & Wang, J. (2019). Environmental information disclosure quality, media attention and debt financing costs: Evidence from Chinese heavy polluting listed companies. Journal of Cleaner Production, 231, 268–277.
Maulidiavitasari, J., & Yanthi, M. D. (2021). Pengaruh Kinerja Lingkungan Terhadap Carbon Emission Disclosure Dengan Dewan Komisaris Independen Sebagai Variabel Moderasi. Akuntabilitas, 15(1), 1–18.
Monica, M., Daromes, F. E., & Ng, S. (2021). The Role of Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and Firm Value. Jurnal Ilmiah Akuntansi dan Bisnis, 16(2), 343. https://doi.org/10.24843/jiab.2021.v16.i02.p11
Mutia, A. (2022). 10 Negara Penyumbang Emisi Karbon Terbesar di Dunia, Ada Indonesia!
Nastiti, A., & Hardiningsih, P. (2022). Determinan Pengungkapan Emisi Karbon. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(6).
Pramuditya, I. D. G. N. E. C., & Budiasih, I. G. A. N. (2020). Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure. E-Jurnal Akuntansi, 30(12), 3052. https://doi.org/10.24843/eja.2020.v30.i12.p05
Prasetya, R. A., & Yulianto, A. (2018). Analysis of Factors Affecting the Disclosure of Corporate Carbon Emission In Indonesia. Jurnal Dinamika Akuntansi, 10(1), 71–81.
Pratiwi, D. N. (2017). Pengaruh Stakeholder Terhadap Carbon Emission Disclosure. Accounthink: Journal of Accounting and Finance, 2(01).
Pratiwi, D. N. (2018). Implementasi carbon emission disclosure di Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2), 101–112.
Rahmawati, M. I., & Subardjo, A. (2017). Pengaruh pengungkapan lingkungan dan kinerja lingkungan terhadap kinerja ekonomi yang dimoderasi good corporate governance. Jurnal Buletin Studi Ekonomi, 22(2), 200–226.
Ramadhan, R. T., Ermaya, H. N. L., & Wibawaningsih, E. J. (2019). Determinasi Pengungkapan Emisi Karbon pada Perusahaan di Indonesia. Jurnal Akuntansi Dan Pajak, 1–13.
Razak, B., & Helmy, H. (2020). Pengaruh Dewan Direksi Wanita, Dewan Komisaris Wanita Dan Kualitas Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba (Studi Empiris pada Perusahaan yang Terdaftar di BEI dan Menerbitkan Laporan Keberlanjutan Tahun 2015-2018). Jurnal Eksplorasi Akuntansi (JEA), 2(No.4 Edisi: November (2020)), 3434–3451.
Rohmah, D. F. N., & Nazir, N. (2022). Pengaruh Kinerja Keuangan, Kinerja Lingkungan, Sistem Manajemen Lingkungan, Kepemilikan Manajerial dan Reputasi Kap Terhadap Carbon Emission Disclosure. Jurnal Ekonomi Trisakti, 2(2).
Sekarini, L. A., & Setiadi, I. (2022). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan Dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon Perusahaan (Stusi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018). Kompartemen : Jurnal Ilmiah Akuntansi, 19(2), 83. https://doi.org/10.30595/kompartemen.v19i2.8627
Selviana, & Ratmono, D. (2019). Pengaruh Kinerja Karbon, Karakteristik Perusahaan Dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon. Diponegoro Journal of Accounting, 8(3), 1–10. Diambil dari http://ejournal-s1.undip.ac.id/index.php/accounting
Septriyawati, S., & Anisah, N. (2019). Pengaruh Media Exposure, Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Pengungkapan Emisi Karbon pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018. SNEB : Seminar Nasional Ekonomi dan Bisnis Dewantara, 1(1), 103–114. https://doi.org/10.26533/sneb.v1i1.417
Solikhah, B., Wahyudin, A., Yulianto, A., & Fathudin, M. I. (2018). Carbon emission disclosure on manufacturing companies in Indonesia. Proceeding of international conference: 3rd SHIELD, 178–184.
Suhardi, R. P., & Purwanto, A. (2015). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon di Indonesia (Studi Pada Perusahaan yang Terdaftar di Bursa efek Indonesia Periode 2010-2013). Diponegoro Journal of Accounting, 4(2), 1–13. Diambil dari http://ejournal-s1.undip.ac.id/index.php/accounting
Sulistyowati, I., & Tumirin, T. (2023). Dewan Direksi Wanita dan Komite Keberlanjutan dalam Mengungkapkan Emisi Karbon. Journal of Culture Accounting and Auditing, 2(1), 188. https://doi.org/10.30587/jcaa.v2i1.5823
Tauringana, V., & Chithambo, L. (2016). Determinants of risk disclosure compliance in Malawi: a mixed-method approach. Journal of Accounting in Emerging Economies.
Wibowo, R., Suhendro, S., Amelia, Y., & Prasetyo, T. J. (2022). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan Carbon-Intensive Industry. Jurnal Kewarganegaraan, 6(2).
Wiratno, A., & Muaziz, F. (2020). Profitabilitas, ukuran perusahaan, dan leverage mempengaruhi pengungkapan emisi karbon di Indonesia. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 22(1), 28–41.
Zanra, S. W., Tanjung, A. R., & Silfi, A. (2020). The Effect of Good Corporate Governance Mechanism, Company Size, Leverage and Profitability For Carbon Emission Disclosure With Environment Performance as Moderating Variables. Jurnal Ilmiah Akuntansi, 4(2).
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Novita Indrawati, Rofika, Iislamiyah (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
