Sistem Manajemen Lingkungan, Kinerja Lingkungan, dan Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia
Abstract
This research aims to empirically prove the influence of environmental management systems and environmental performance on the disclosure of carbon emissions of energy companies in Indonesia with profitability and company size as control variables. The population in this study are energy companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research sample was determined using a purposive sampling technique which resulted in 54 observations. The data analysis technique used is panel data regression. Based on the analysis results, it shows that the environmental management system and environmental performance have a significant effect on carbon emissions disclosure. Profitability and company size as control variables have no effect on carbon emissions disclosure.
Keywords: Carbon Emission Disclosure; Company Size; Environmental Management System; Environmental Performance; Profitability
Downloads
Download data is not yet available.
References
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
Arifah, N., & Haryono, S. (2021). Analisis Determinan Pengungkapan Emisi Karbon (Studi Perbandingan Perusahaan di Indonesia dan Malaysia Periode 2013-2018). At-Taradhi: Jurnal Studi Ekonomi, 12(1), 1. https://doi.org/10.18592/at-taradhi.v12i1.4654
Choi, B., Lee, D., & Psaros, J. (2013). An Analysis of Australian Company Carbon Emission Disclosures. Pacific Accounting Review, 25(1), 58–79. https://doi.org/10.1108/01140581311318968
Bappenas. (2020). Penilaian Independen Sektor Infrastruktur Energi Indonesia. https://perpustakaan.bappenas.go.id/e-library/file_upload/koleksi/migr asi-data-publikasi/file/Policy_Paper/Penilaian%20Independen%20Sektor %20Infrastruktur%20Energi%20Indonesia.pdf
Berthelot, S., & Robert, A.-M. (2011). Climate Change Disclosures: An Examination of Canadian Oil and Gas Firms. Issues In Social And Environmental Accounting, 5(2), 106. https://doi.org/10.22164/isea.v5i2.61
Cahya, B. T. (2017). Relevansi Carbon Emission Disclosure dan Karakteristik Perusahaan pada Perusahaan yang terdaftar di Jakarta Islamic Index. Jurnal Ekonomi & Keuangan Islam, 3(2), 73–80. https://doi.org/10.20885/jeki.vol3.iss2.art3
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the Relation between Environmental Performance and Environmental Disclosure: An Empirical Analysis. Accounting, Organizations and Society, 33(4–5), 303–327. https://doi.org/10.1016/j.aos.2007.05.003
Dani, I. M., & Harto, P. (2022). Pengaruh Kinerja Lingkungan dan Green Investment terhadap Pengungkapan Emisi Karbon. Diponegoro Journal of Accounting, 11(4), 1–10
Dawkins, C., & Fraas, J. W. (2011). Coming Clean: The Impact of Environmental Performance and Visibility on Corporate Climate Change Disclosure. Journal of Business Ethics, 100(2), 303–322. https://doi.org/10.1007/s10551-010-0681-0
Deantari, S. A. O., Pinasti, M., & Herwiyanti, E. (2019). Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Gas Rumah Kaca dari Perspektif Akuntansi Hijau. Equilibrium: Jurnal Ekonomi Syariah, 7(1), 88. https://doi.org/10.21043/equilibrium.v7i1.5225
Dewi Fortuna Nur Rohmah, & Nazmel Nazir. (2022). Pengaruh Kinerja Keuangan, Kinerja Lingkungan, Sistem Manajemen Lingkungan, Kepemilikan Manajerial dan Reputasi KAP terhadap Carbon Emission Disclosure. Jurnal Ekonomi Trisakti, 2(2), 749–762. https://doi.org/10.25105/jet.v2i2.14485
Elkington, J. (1997). Cannibal with Forks, the Triple Bottom Line of Twentieth Century Business. London: Capstone Publishing Ltd
Fernando, S. ;, & Lawrence, S. (2014). A Theoretical Framework for CSR Practices: Integrating Legitimacy Theory, Stakeholder Theory and Institutional Theory. Stewart The Journal of Theoretical Accounting, 10(1), 149–178
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), 55–61.
I Made Narsa, A. N. K. J. (2021). Factors that can be Predictors of Carbon Emissions Disclosure. Jurnal Akuntansi, 25(1), 70. https://doi.org/10.24912/ja.v25i1.725
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
Kompas. (2023, Mei 14). Emisi Karbon Dioksida mencapai Rekor Tertinggi pada 2022. https://www.kompas.id/baca/humaniora/2023/03/02/emisi-karbon-dioksida-mencapai-rekor-tertinggi-pada-2022
Krisnawanto, K., & Solikhah, B. (2019). The Determinants of Carbon Emission Disclosure Moderated by Institutional Ownership. Accounting Analysis Journal, 8(2), 135–142. https://doi.org/10.15294/aaj.v8i2.32347
Luo, L., Tang, Q., & Yi-Cheni, L. (2013). Comparison of Propensity for Carbon Disclosure between Developing and Developed Countries. Accounting Research Journal, 26(1), 6–34
Novianti, F., Purnamawati, G. A., & Kurniawan, P. S. (2020). Determinasi Pengungkapan Emisi Karbon pada Perusahaan Pertambangan dan Pertanian di Indonesia. Jurnal Ilmiah Mahasiswa Akuntansi, 11(1), 205–216
Orcos, R., & Palomas, S. (2018). The Impact of National Culture on the Adoption of Environmental Management Standards. 78th Annual Meeting of the Academy of Management
Putri Halimah, N., & Yanto, H. (2018). Determinant of Carbon Emission Disclosure at Mining Companies Listed in Indonesia Stock Exchange. KnE Social Sciences, 3(10), 127. https://doi.org/10.18502/kss.v3i10.3124
Rankin, M., Windsor, C., & Wahyuni, D. (2011). An Investigation of Voluntary Corporate Greenhouse Gas Emissions Reporting in a Market Governance System: Australian Evidence. Accounting, Auditing and Accountability Journal, 24(8), 1037–1070. https://doi.org/10.1108/09513571111184751
Stapleton, P., Glover, M., & Davis, S. (2013). Environmental Managment Systems: an Implementation Guide for Small and Medium-Sized Organizations. Michigan: NSF International
Widianto, I., & Sari, D. P. (2020). The Effect of Environmental Performance, Leverage and Company Size Towards Carbon Emission Disclosure on Rated Proper Company in 2015-2018. Journal of Accounting, Entrepreneurship and Financial Technology (Jaef), 1(2), 97–118. https://doi.org/10.37715/jaef.v1i2.1464
Wijaya, B. A. & Amin, M. N. (2014). Pengaruh Environmental Performance dan Evironmental Disclosure terhadap Economic Performance, Jurnal Informasi, Perpajakan, Akuntansi dan Keuangan Publik, 9(2), 141–152
Witri Astiti, N. N., & Wirama, D. G. (2020). Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 30(7), 1796-1810. https://doi.org/10.24843/eja.2020.v30.i07.p14
Zhang, S., Patty McN., & Birt, J. (2017). Australian Corporate responses to Climate Change: The Carbon Disclosure Project. [Master's Thesis, Monash University]
Arifah, N., & Haryono, S. (2021). Analisis Determinan Pengungkapan Emisi Karbon (Studi Perbandingan Perusahaan di Indonesia dan Malaysia Periode 2013-2018). At-Taradhi: Jurnal Studi Ekonomi, 12(1), 1. https://doi.org/10.18592/at-taradhi.v12i1.4654
Choi, B., Lee, D., & Psaros, J. (2013). An Analysis of Australian Company Carbon Emission Disclosures. Pacific Accounting Review, 25(1), 58–79. https://doi.org/10.1108/01140581311318968
Bappenas. (2020). Penilaian Independen Sektor Infrastruktur Energi Indonesia. https://perpustakaan.bappenas.go.id/e-library/file_upload/koleksi/migr asi-data-publikasi/file/Policy_Paper/Penilaian%20Independen%20Sektor %20Infrastruktur%20Energi%20Indonesia.pdf
Berthelot, S., & Robert, A.-M. (2011). Climate Change Disclosures: An Examination of Canadian Oil and Gas Firms. Issues In Social And Environmental Accounting, 5(2), 106. https://doi.org/10.22164/isea.v5i2.61
Cahya, B. T. (2017). Relevansi Carbon Emission Disclosure dan Karakteristik Perusahaan pada Perusahaan yang terdaftar di Jakarta Islamic Index. Jurnal Ekonomi & Keuangan Islam, 3(2), 73–80. https://doi.org/10.20885/jeki.vol3.iss2.art3
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the Relation between Environmental Performance and Environmental Disclosure: An Empirical Analysis. Accounting, Organizations and Society, 33(4–5), 303–327. https://doi.org/10.1016/j.aos.2007.05.003
Dani, I. M., & Harto, P. (2022). Pengaruh Kinerja Lingkungan dan Green Investment terhadap Pengungkapan Emisi Karbon. Diponegoro Journal of Accounting, 11(4), 1–10
Dawkins, C., & Fraas, J. W. (2011). Coming Clean: The Impact of Environmental Performance and Visibility on Corporate Climate Change Disclosure. Journal of Business Ethics, 100(2), 303–322. https://doi.org/10.1007/s10551-010-0681-0
Deantari, S. A. O., Pinasti, M., & Herwiyanti, E. (2019). Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Gas Rumah Kaca dari Perspektif Akuntansi Hijau. Equilibrium: Jurnal Ekonomi Syariah, 7(1), 88. https://doi.org/10.21043/equilibrium.v7i1.5225
Dewi Fortuna Nur Rohmah, & Nazmel Nazir. (2022). Pengaruh Kinerja Keuangan, Kinerja Lingkungan, Sistem Manajemen Lingkungan, Kepemilikan Manajerial dan Reputasi KAP terhadap Carbon Emission Disclosure. Jurnal Ekonomi Trisakti, 2(2), 749–762. https://doi.org/10.25105/jet.v2i2.14485
Elkington, J. (1997). Cannibal with Forks, the Triple Bottom Line of Twentieth Century Business. London: Capstone Publishing Ltd
Fernando, S. ;, & Lawrence, S. (2014). A Theoretical Framework for CSR Practices: Integrating Legitimacy Theory, Stakeholder Theory and Institutional Theory. Stewart The Journal of Theoretical Accounting, 10(1), 149–178
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), 55–61.
I Made Narsa, A. N. K. J. (2021). Factors that can be Predictors of Carbon Emissions Disclosure. Jurnal Akuntansi, 25(1), 70. https://doi.org/10.24912/ja.v25i1.725
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
Kompas. (2023, Mei 14). Emisi Karbon Dioksida mencapai Rekor Tertinggi pada 2022. https://www.kompas.id/baca/humaniora/2023/03/02/emisi-karbon-dioksida-mencapai-rekor-tertinggi-pada-2022
Krisnawanto, K., & Solikhah, B. (2019). The Determinants of Carbon Emission Disclosure Moderated by Institutional Ownership. Accounting Analysis Journal, 8(2), 135–142. https://doi.org/10.15294/aaj.v8i2.32347
Luo, L., Tang, Q., & Yi-Cheni, L. (2013). Comparison of Propensity for Carbon Disclosure between Developing and Developed Countries. Accounting Research Journal, 26(1), 6–34
Novianti, F., Purnamawati, G. A., & Kurniawan, P. S. (2020). Determinasi Pengungkapan Emisi Karbon pada Perusahaan Pertambangan dan Pertanian di Indonesia. Jurnal Ilmiah Mahasiswa Akuntansi, 11(1), 205–216
Orcos, R., & Palomas, S. (2018). The Impact of National Culture on the Adoption of Environmental Management Standards. 78th Annual Meeting of the Academy of Management
Putri Halimah, N., & Yanto, H. (2018). Determinant of Carbon Emission Disclosure at Mining Companies Listed in Indonesia Stock Exchange. KnE Social Sciences, 3(10), 127. https://doi.org/10.18502/kss.v3i10.3124
Rankin, M., Windsor, C., & Wahyuni, D. (2011). An Investigation of Voluntary Corporate Greenhouse Gas Emissions Reporting in a Market Governance System: Australian Evidence. Accounting, Auditing and Accountability Journal, 24(8), 1037–1070. https://doi.org/10.1108/09513571111184751
Stapleton, P., Glover, M., & Davis, S. (2013). Environmental Managment Systems: an Implementation Guide for Small and Medium-Sized Organizations. Michigan: NSF International
Widianto, I., & Sari, D. P. (2020). The Effect of Environmental Performance, Leverage and Company Size Towards Carbon Emission Disclosure on Rated Proper Company in 2015-2018. Journal of Accounting, Entrepreneurship and Financial Technology (Jaef), 1(2), 97–118. https://doi.org/10.37715/jaef.v1i2.1464
Wijaya, B. A. & Amin, M. N. (2014). Pengaruh Environmental Performance dan Evironmental Disclosure terhadap Economic Performance, Jurnal Informasi, Perpajakan, Akuntansi dan Keuangan Publik, 9(2), 141–152
Witri Astiti, N. N., & Wirama, D. G. (2020). Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 30(7), 1796-1810. https://doi.org/10.24843/eja.2020.v30.i07.p14
Zhang, S., Patty McN., & Birt, J. (2017). Australian Corporate responses to Climate Change: The Carbon Disclosure Project. [Master's Thesis, Monash University]
Published
2024-03-21
How to Cite
DEWI, Ni Putu Larasati Widyanti; DEWI, Luh Gede Krisna.
Sistem Manajemen Lingkungan, Kinerja Lingkungan, dan Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 3, mar. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/104893>. Date accessed: 30 apr. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i03.p05.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
