Carbon Emission Disclosure: Kinerja Lingkungan, Carbon Performance Dan Board Diversity
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Abstract
This study aims to see the effect of environmental performance, carbon performance and board diversiy on carbon emission disclosure. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2018-2020. The sample obtained in this study was conducted using purposive sampling method by producing 92 samples of companies. Hypothesis testing was carried out using multiple linear regression analysis. Based on the results of the multiple regression test and the t-test, the results show that environmental performance has an effect on carbon emission disclosures, while the variable carbon performance, foreign diversity and company size have no effect on carbon emission disclosures.
Keywords: Carbon Emission Disclosure, Environmental Performance, Carbon Performance, Board Diversity, Company Size.
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References
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Suaryana, A. (2011). Implementasi Akuntansi Sosial Dan Lingkungan. Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), 1–26.
Sumandoyo, A. (2018). Biang Bau Pencemaran Limbah PT Rayon Utama Makmur Sukoharjo. Diakses dari https://tirto.id/biang-bau-pencemaran-limbah-pt-rayon-utama-makmur-sukoharjo-c8aQ.
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Velte, P., Stawinoga, M., & Lueg, R. (2020). Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences. Journal of Cleaner Production, 254, 120063. https://doi.org/10.1016/j.jclepro.2020.120063
Apitya, Y. (2021). Bumi Semakin Panas, PBB Beri Data Mengejutkan! Diakses dari https://www.kilat.com/news/10673/bumi-semakin-panas-pbb-beri-data-mengejutkan
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), 75–87.
Cahya, B. T. (2017). Carbon Emission Disclosure : Ditinjau Dari Media Exposure , Kinerja Lingkungan Dan Karakteristik Perusahaan Go Public. Nizham Journal of Islamic Studies, 4(2), 170–188.
Choi, B. 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
Datt, R. R., Luo, L., & Tang, Q. (2019). Corporate Voluntary Carbon Disclosure Strategy And Carbon Performance In The USA. Accounting Research Journal, 32(3), 417–435. https://doi.org/10.1108/ARJ-02-2017-0031
Dowling, J., & Pfeffer, J. (1975). Pacific Sociological Association Organizational Legitimacy: Social Values and Organizational Behavior. Source: The Pacific Sociological Review, 18(1), 122–136.
Garcıa-Sanchez, Ji.-M., Rodrıguez-Domınguez, L., & Frıas-Aceituno, J.-V. (2015). Board of Directors and Ethics Codes in Different Corporate Governance Systems. Journal of Business Ethics, 131(3), 681–698. https://doi.org/10.1007/s10551-014-2300-y
Herdiawan, I. P. B., & Dewi, I. G. A. A. P. (2020). The effect of media exposure , type of companies , and environmental performance on carbon emission disclosure of Indonesia companies. Review Of Management, Accounting, And Business Studies, 1(1), 76–86.
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
Institute for Essential Services Reform, . (2012). Jejak Karbon dan Kenaikan Emisi Gas Rumah Kaca. Institute for Essential Services Reform.
Jannah, A. N. K., & Narsa, I. M. (2021). Factors That Can Be Predictors of Carbon Emissions Disclosure. Jurnal Akuntansi, 25(1), 70. https://doi.org/10.24912/ja.v25i1.725
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
Knippenberg, D. Van, Dreu, C. K. W. De, & Homan, A. C. (2004). Work Group Diversity and Group Performance : An Integrative Model and Research Agenda. 89(6), 1008–1022. https://doi.org/10.1037/0021-9010.89.6.1008
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. (2019). The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance. Accounting and Finance, 59(2), 1235–1264. https://doi.org/10.1111/acfi.12267
Machfoedz, M. . (1994). Financial ratio analysis and the prediction of earnings changes in Indonesia. Kelola, 7(3), 114–134.
Mateos, R., Ricardo, D. C., & Nieto, J. (2012). Gender Diversity on European Banks ’ Boards of Directors. Journal of Business Ethics, 145–162. https://doi.org/10.1007/s10551-011-1112-6
Maulidiavitasari, J., & Yanthi, M. D. (2021). Pengaruh Kinerja Lingkungan terhadap Carbon Emission Disclosure dengan Dewan Komisaris sebagai Variabel Moderasi. Akuntabilitas, 15(1), 1–18.
Nielsen, S., & Huse, M. (2010). Women directors’ contribution to board decision‐making and strategic involvement: The role of equality perception. European Management Review, 7, 16–29.
Outreach, & Adviser, E. (2016). Paris Agreement dan Implikasinya Terhadap [I]NDC Indonesia. Diakses dari https://iesr.or.id/en/paris-agreement-dan-implikasinya-terhadap-indc-indonesia.
Pratiwi, P. C., & Sari, V. F. (2016). Pengaruh Tipe Industri , Media Exposure dan Profitabilitas terhadap Carbon Emission Disclosure. Wahana Riset Akuntansi, 4(2), 829–844.
Probosari, D. C., & Kawedar, W. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Carbon Emission Disclosure Dan Reaksi Saham. Diponegoro Journal of Accounting, 8(3), 1–15.
Rahindayati, N. M., Ramantha, I. W., & Rasmini, N. K. (2015). Pengungkapan corporate social responsibility. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 10(2), 295–307. https://jamal.ub.ac.id/index.php/jamal/article/view/1131
Ratmono, D., Darsono, D., & Selviana, S. (2021). Effect of carbon performance, company characteristics and environmental performance on carbon emission disclosure: Evidence from Indonesia. International Journal of Energy Economics and Policy, 11(1), 101–109. https://doi.org/10.32479/ijeep.10456
Salbiah, & Mukhibad, H. (2018). Carbon Emission Disclosure and Profitability – Evidence from Manufacture Companies in Indonesia. KnE Social Sciences, 3(10), 53. https://doi.org/10.18502/kss.v3i10.3118
Setiawan, P., Soeprajitno, R. W. N., & Iswati, S. (2019). Peran Good Corporate Governance Dalam Memprediksi Emisi Gas Karbon Pada Perusahaan Pertambangan. 3(2), 156–168. https://doi.org/10.26460/AD.V3I2.5278
Suaryana, A. (2011). Implementasi Akuntansi Sosial Dan Lingkungan. Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), 1–26.
Sumandoyo, A. (2018). Biang Bau Pencemaran Limbah PT Rayon Utama Makmur Sukoharjo. Diakses dari https://tirto.id/biang-bau-pencemaran-limbah-pt-rayon-utama-makmur-sukoharjo-c8aQ.
The Intergovernmental Panel on Climate Change. (2007). Climate Change 2007: Impacts, Adaptation and Vulnerability. Contribution of Working Group II to the Fourth Assessment Report of the Intergovermental Panel on Climate Change.
Ulfa, F. N. A., & Ermaya, H. N. L. (2019). Effect of Exposure Media, Environmental Performance and Industrial Type on Carbon Emission Disclosure. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(2), 149. https://doi.org/10.32493/jiaup.v7i2.2320
Velte, P., Stawinoga, M., & Lueg, R. (2020). Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences. Journal of Cleaner Production, 254, 120063. https://doi.org/10.1016/j.jclepro.2020.120063
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2023-07-03
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