Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Abstract
Global warming is one of the environmental problems that causes climate change, especially related to corporate carbon emissions. This study aims to examine the factors that influence the disclosure of carbon emissions. This research was conducted on all companies listed on the Indonesia Stock Exchange that revealed information related to carbon emissions in the annual report in 2018. The sample in this research was selected purposively, producing samples with 37 companies. The data analysis technique in this research is multiple linear regression. The analysis shows that company the type of industry and good corporate governance has a positive effect, while leverage has a negative effect on disclosure of carbon emissions. Company size and profitability do no affect carbon emissions disclosure.
Keywords: Global Warming; Climate Change; Carbon Emission Disclosures.
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References
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Wahidahwati. (2012). The Influence of Financial Policies on Earning Management, Moderated By Good Corporate Governance. Jurnal Ekonomi Dan Keuangan, 16(4), 507–522.
Wang, J., Lin, S., & Yao, S. (2013). The Determinants of Corporate Social Responsibility Disclosure: Evidence from China. The Journal of Applied Business Research, 29(6).
Wulandari, K. T., & Wirajaya, I. G. A. (2014). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Earningss Response Coefficient Pada Perusahaan High Profile. E-Jurnal Akuntansi Universitas Udayana, 11(1), 1–18.
Astuti, N., & Wirama, D. (2016). Pengaruh Ukuran Perusahaan, Tipe Industri, Dan Intensitas Research and Development Pada Pengungkapan Modal Intelektual. E-Jurnal Akuntansi, 15(1), 522–548.
Choi, B. B., Lee, D., & Psaros, J. (2013). An analysis of Australian Company Carbon Emission Disclosures. Pacific Accounting Review, 25(1), 58–79.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, lorin P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4–5), 303–327.
Cotter, J., & Najah, M. M. (2012). Institutional Investor Influence On Global Climate Change Disclosure Practice. Australian Journal of Management, 37(2), 169–187. https://doi.org/https://doi.org/10.1177/0312896211423945
D’Amico, E., Coluccia, D., Fontana, S., & Solimene, S. (2016). Factors Influencing Corporate Environmental Disclosure. Business Strategy and the Environment, 25(3), 178–192. https://doi.org/https://doi.org/10.1002/bse.1865
Deegan, C., & Unerman, J. (2011). Financial accounting theory. London: UK Higher Education Business Accounting.
Dewi, I. A. P. O. Y, & Yasa, G. W. (2017). Pengaruh Ukuran Profitabilitas, Tipe Industri Dan Kinerja Lingkungan Terhadap Environmental Disclosure. E-Jurnal Akuntansi Universitas Udayana, 20(3), 2362–2391.
Dewi, K. L. G., Yenni, L. M., & Nyoman, R. N. (2019). Determinasi Carbon Emission Disclosure Perusahaan Manufaktur. E-Jurnal Akuntansi, 28(1), 613–640. https://doi.org/https://doi.org/10.24843/EJA.2019.v38.i01.p24
Dowling, J., & Pfeffer, J. (1975). Organisational Legitimacy: Social Values and Organisational Behavior. Sociological Perspectives, 18(1), 122–136. https://doi.org/https://doiorg/10.2307/1388226
Eleftheriadis, I. M., & Anagnostopoulou, E. G. (2015). Relationship between Corporate Climate Change Disclosures and Firm Factors. Business Strategy and the Environment, 24(8), 780–789. https://doi.org/10.1002/bse.1845
Ghomi, Z. B. & 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
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program SPSS (2nd ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Habbash, M. (2016). Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from Saudi Arabia. Social Responsibility Journal, 12(4), 740–754.
Irwhantoko, I., & Basuki, B. (2016). Carbon Emission Disclosure: Studi pada Perusahaan Manufaktur Indonesia. Jurnal Akuntansi Dan Keuangan, 18(2), 92–104. https://doi.org/10.9744/jak.18.2.92-104
Jannah, R., & Muid, D. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Carbon Emission Disclosure Pada Perusahaan di Indonesia (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012). Journal of Accounting, 3(2).
Linggasari, E. (2015). Pengaruh Karakteristik Perusahaan Terhadap Carbon Emission Disclosure. Fakultas Ekonomi Universitas Negeri Malang Jurnal Ekonomi Bisnis, 1, 63–69.
Lorenzo, J. M. P., Domínguez, L. R., Álvarez, I. G., & Sánchez, I. M. G. (2009). Factors Influencing the Disclosure of Greenhouse Gas Emissions in Companies World-Wide. Journal of Management Decisions, 47(7), 1133–1157.
Luo, L., Tang, Q., & Lan, Y. (2013). Comparison of Propensity for Carbon Disclosure between Developing and Developed Countries. Accounting Research Journal, 26(1), 6–34.
Peng, J., Sun, J., & Luo, R. (2015). Corporate Voluntary Carbon Information Disclosure: Evidence from China’s Listed Companies. World Economy, 38(1), 91–109. Retrieved from https://doi.org/10.1111/twec.12187
Pradini, H. S. (2013). The Analysis of Information Content towards Greenhouse Gas Emissions Disclosure in Indonesia Companies. Diponegoro Journal of Accounting, V 2, No 2, Halaman 1-12.
Pratiwi, P., C., & Sari, V., F. (2016). Pengaruh Tipe Industri Media Explosure dan Profitabilitas Terhadap Carbon Emission Disclosure. Jurnal WRA, 4(2), 829–844.
Pratiwi, D. N. (2018). Implementasi Carbon Emission Disclosure di Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, (2007), 101. https://doi.org/10.24843/JIAB.2018.v13.i02.p04
Presiden Republik Indonesia. Perpres No. 61 Tahun 2011 mengenai Rencana Aksi Nasional Penurunan Emisi Gas Rumah Kaca. (2011). Indonesia.
Putri, P. C. T., & Wirajaya, I. G. A. (2019). Implementasi Corporate Social Responsibility Dan Dampaknya Terhadap Kinerja Keuangan. E-Jurnal Akuntansi Universitas Udayana, 28, 407–433.
Stanny, E., & Ely, K. (2008). Corporate Environmental Disclosures About The Effects of Climate Change. Corporate Social Responsibility and Environmental Management, 15(6), 338–348.
Undang-Undang Republik Indonesia Nomor 17 Tahun 2004 Tentang Pengesahan Kyoto Protocol to The United Nations Framework Convention on Climate Change (Protokol Kyoto Atas Konvensi Kerangka Kerja Perserikatan Bangsa-Bangsa Tentang Perubahan Iklim). (2004). Indonesia
Urmila, D. N. M., & Mertha, I. M. (2017). Tipe Perusahaan Sebagai Pemoderasi Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility di Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 19(3), 2145–2174.
Wahidahwati. (2012). The Influence of Financial Policies on Earning Management, Moderated By Good Corporate Governance. Jurnal Ekonomi Dan Keuangan, 16(4), 507–522.
Wang, J., Lin, S., & Yao, S. (2013). The Determinants of Corporate Social Responsibility Disclosure: Evidence from China. The Journal of Applied Business Research, 29(6).
Wulandari, K. T., & Wirajaya, I. G. A. (2014). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Earningss Response Coefficient Pada Perusahaan High Profile. E-Jurnal Akuntansi Universitas Udayana, 11(1), 1–18.
Published
2020-07-10
How to Cite
WITRI ASTITI, Ni Nengah; WIRAMA, Dewa Gede.
Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 7, p. 1796 - 1810, july 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/58308>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i07.p14.
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