Carbon Emission Disclosure: Relation to Environmental Performance, Carbon Performance, Company Size and Board Diversity
Abstract
The research aims to measure the impact of environmental performance, carbon performance, company size, and board diversity on the disclosure of carbon emissions. The samples were determined based on a quantitative purposive sampling method with a list of energy companies that have published the 2020-2022 Annual Report and Sustainability Report on the IDX with the acquisition of 18 samples. Multiple regression analysis is a method for measuring research hypotheses using SPSS v.25 statistical software. The results of this research show that the diversity of foreign boards and the diversity of board educational backgrounds influence the disclosure of carbon emissions. Meanwhile, carbon emissions disclosure cannot be influenced by environmental performance, carbon performance, board gender diversity and company size.
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References
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Septriyawati, S., Anisah, N., 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. 103–114.
Trufvisa, U. S., & Ardiyanto, M. D. (2019). Pengaruh Karakteristik Dewan Komisaris Terhadap Pengungkapan Emisi Karbon. Journal of Accounting, 8, 1–11.
Van Knippenberg, D., De Dreu, C. K. W., & Homan, A. C. (2004). Work group diversity and group performance: An integrative model and research agenda. Journal of Applied Psychology, 89(6), 1008–1022. https://doi.org/10.1037/0021-9010.89.6.1008
Widia Astuti, T., & Setiany, E. (2021). The Effect of Board Characteristics on Carbon Emission Disclosure. International Journal of Management Studies and Social Science Research, 3(5), 207–2017.
Amaliyah, I., & Solikhah, B. (2019). Pengaruh Kinerja Lingkungan dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon. 2(2), 129–141.
Anggraini, A., & Suwasono, H. (2021). Pengaruh Financial Distress, Leverage, Umur Perusahaan, Tipe Industri dan Gender Diversity terhadap Sustainability Report | Prosiding Seminar Nasional & Call For Paper Stie Aas. Proceeding Seminar Nasional & Call For Papers, (pp. 034-043).
Cahya, B. T. (2016). Carbon Emission Disclosure: Ditinjau Dari Media Exposure, Kinerja Lingkungan Dan Karakteristik Perusahaan Go Public Berbasis Syariah Di Indonesia. Jurnal Studi Keislaman, 5.
Cahya, B. T., & Tengah, J. (2014). Transformasi Konsep Corporate Social Responsibility ( CSR ). 7(2), 203–222.
Calcarina, R. A. (2018). Determinan Greenhouse Gas Emission Disclosure pada Perusahaan Manufaktur dan Pertambangan di Indonesia. Universitas Airlangga.
Choi, B. B., Lee, D., & Psaros, J. (2013). An analysis of Australian company carbon emission disclosures. Pacific Accounting Review, 25(1). https://doi.org/10.1108/01140581311318968
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
Eka Dewayani, N. P., & Ratnadi, N. M. D. (2021). Pengaruh Kinerja Lingkungan, Ukuran Perusahaan, Profitabilitas dan Pengungkapan Emisi Karbon. E-Jurnal Akuntansi, 31(4), 836–850. https://doi.org/10.24843/eja.2021.v31.i04.p04
Herinda, F., Masripah, & Wijayanti, A. (2021). Pengaruh Profitabilitas, Leverage dan Gender Diversity Terhadap Pengungkapan Emisi Karbon. Jurnal Akunida, 7(2), 139.
Jannah, R., & Muid, D. (2020). 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 ). 3(2013), 1–11.
Khamimah, K., & Siregar, F. Y. (2021). Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2018-2019 dalam Perspektif Keragaman Manajemen Puncak. Serat Acitya, 10(1), 54. https://doi.org/10.56444/sa.v10i1.2102
Kholmi, M., Karsono, A. D. S., & Syam, D. (2020). Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure. Jurnal Reviu Akuntansi Dan Keuangan, 10(2), 349. https://doi.org/10.22219/jrak.v10i2.11811
Kompas.com. (2020). Tingkat Karbon Dioksida di Bumi Terus Meningkat. Kompas.Com. https://www.kompas.id/baca/ilmu-pengetahuan-teknologi/2020/11/25/tingkat-karbon-dioksida-di-bumi-terus-meningkat
Krisnawanto, K., & Solikhah, B. (2019). Accounting Analysis Journal The Determinants of Carbon Emission Disclosure Moderated by Institutional Ownership ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 8(2), 135–142. https://doi.org/10.15294/aaj.v8i2.32347
Nastiti, A., & Hardiningsih, P. (2022). Determinan Pengungkapan Emisi Karbon Perusahaan Manufaktur. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(6), 2668–2681.
PERPRES. (2012). Peraturan Pemerintah Republik Indonesia Nomor 47 Tahun 2012 Tentang Tanggung Jawab Sosial Dan Lingkungan Perseroan Terbatas (pp. 1–6). https://doi.org/10.1007/s13398-014-0173-7.2
Pratiwi, D. N., & Tengah, J. (2018). Implementasi Carbon Emission Disclosure The Implementation Of Carbon Emission Disclosure In Indonesia. 2007, 101–112.
Putri, N. A., & Fadilah, S. (2021). Pengaruh Board Diversity terhadap Kualitas Laporan Keuangan. Prosiding Akuntansi, 7(1), 272–276.
Ratmono, D. (2019). Pengaruh Kinerja Karbon, Karakteristik Perusahaan Dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon. Diponegoro Journal of Accounting, 8(3), 1–10.
Rokhilla Haris Lubis, N., Syahyunan, S., & Fauzan Azhmy, M. (2021). Pengaruh Keberagaman Dewan Direksi Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur. Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital Dan Kewirausahaan, 1(2), 107–125. https://doi.org/10.55983/inov.v1i2.7
Sadira Ashia Priliana, & Ermaya, H. N. L. (2023). Carbon Emission Disclosure: Kinerja Lingkungan, Carbon Performance Dan Board Diversity. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(2), 216–233. https://doi.org/10.30656/jak.v10i2.4482
Septriyawati, S., Anisah, N., 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. 103–114.
Trufvisa, U. S., & Ardiyanto, M. D. (2019). Pengaruh Karakteristik Dewan Komisaris Terhadap Pengungkapan Emisi Karbon. Journal of Accounting, 8, 1–11.
Van Knippenberg, D., De Dreu, C. K. W., & Homan, A. C. (2004). Work group diversity and group performance: An integrative model and research agenda. Journal of Applied Psychology, 89(6), 1008–1022. https://doi.org/10.1037/0021-9010.89.6.1008
Widia Astuti, T., & Setiany, E. (2021). The Effect of Board Characteristics on Carbon Emission Disclosure. International Journal of Management Studies and Social Science Research, 3(5), 207–2017.
Published
2024-05-21
How to Cite
RAHMAN, Fatimah Aulia; MUJIYATI, Mujiyati.
Carbon Emission Disclosure: Relation to Environmental Performance, Carbon Performance, Company Size and Board Diversity.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 5, may 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/114773>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i05.p06.
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