Pengaruh Profitabilitas Dan Leverage Terhadap Pengungkapan Emisi Karbon Serta Dampaknya Terhadap Harga Saham
Abstract views: 11
,
PDF (Bahasa Indonesia) downloads: 11
Abstract
This study aims to determine the effect of Profitability and Leverage on Carbon Emissions Disclosure and Their Impact on Stock Prices focusing on Non Finance companies listed on Indonesia Stock Exchange for the Year 2012-2020 2012-2020. The research used quantitative research methods with sampling using purposive sampling method with a sample of 14 companies and 9 years of observation so that the sample obtained as many as 126 samples. The data used in this study is secondary data in the form of annual reports and sustainability reports of each company. The analytical tool in this study used path analysis. The results of this study indicated that profitability and leverage had no effect on the carbon emission disclosure, profitability directly had a positive effect on stock price, while leverage directly had a negative effect on stock prices, and carbon emission disclosure had no effect on stock prices. Profitability indirectly has no effect on stock prices by passing the carbon emission disclosure, while leverage indirectly has a negative effect on stock price by passing the carbon emission disclosure.
Downloads
Download data is not yet available.
References
Anggraeni, D. Y. (2015). Pengungkapan Emisi Gas Rumah Kaca, Kinerja Lingkungan , dan Nilai Perusahaan (Greenhouse Gas Emission Disclosure, Environmental Performance, and Firm Value). Jurnal Akuntansi Dan Keuangan Indonesia, 12(2), 188–209.
Asmirahanto, E., & Yuliawati, E. (2015). Pengaruh Dividen Per Share (DPS), Dividen Payout Ratio (DPR), Proce to Book (PBV) Debt to Equity ratio (DER), Net Profit Margin (NPM) dan Return on Assets (ROA) terhadap Harga Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman dalam Kemasan y. 2(1), 95–117.
Astiti, N. N. W., & Wirama, D. G. (2020). Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 30(7), 1796–1810.
Betts, R. (2021). Met Office: Atmospheric CO2 now hitting 50% higher than pre-industrial levels. CarbonBrief. https://www.carbonbrief.org/met-office-atmospheric-co2-now-hitting-50-higher-than-pre-industrial-levels
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
Epstein, M. J., & Freedman, M. (1994). Social Disclosure and the Individual Investor. Accounting, Auditing & Accountability Journal, 7(4), 94–109. https://doi.org/10.1108/09513579410069867
Farida, H. N., & Sofyani, H. (2018). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Afiliasi Politik, Dan Dewan Komisaris Independen Terhadap Carbon Emission Disclosure : Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2014-2016. Reviu Akuntansi Dan Bisnis Indonesia, 2(2), 97–106. https://doi.org/10.18196/rab.020224
Firmansyah, A., & Triastie, G. A. (2021). Bagaimana Peranan Tata Kelola Perusahaan Dalam Penghindaran Pajak, Pengungkapan Tanggung Jawab Sosial Perusahaan, Pengungkapan Risiko, Efisiensi Investasi? (Nopriyanto (ed.)). CV. Adanu Abimata.
iesr.or.id. (2021). Laporan Climate Transparency: Membandingkan Aksi Iklim G20 Menuju Net Zero.
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
Mujiani, S., Juardi, J., & Fauziah, F. (2019). Determinan Carbon Emission Disclosure Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 5(1), 53–64. https://doi.org/10.34204/jiafe.v5i1.1542
Pusparisa, Y. (2021). Rapor Indonesia Menahan Laju Perubahan Iklim. Katadata.Co.Id. https://katadata.co.id/muhammadridhoi/analisisdata/602de2e0ee7f6/rapor-indonesia-menahan-laju-perubahan-iklim#:~:text=Berdasarkan data WRI Indonesia%2C terdapat,03
Rarindra, P., & Saputra, A. (2020). Pengaruh PER EPS ROA Dan DER Terhadap Harga Saham LQ45 Di Bursa Efek Indonesia. 8(3), 208–215.
Reuters. (2021). Masih Dinilai Kurang, Informasi Perubahan Iklim dari Penghasil Emisi Karbon Terbesar. Insight Kontan. https://insight.kontan.co.id/news/masih-dinilai-kurang-informasi-perubahan-iklim-dari-penghasil-emisi-karbon-terbesar
Saptiwi, N. W. T. (2019). Pengungkapan Emisi Karbon: Menguji Peranan Tipe Industri, Kinerja Lingkungan, Karakteristik Perusahaan dan Komite Audit. Jurnal Akuntansi Dan Bisnis, 17(2), 2541–5240.
Saraswati, E., Amalia, R. S., & Herawati, T. (2021). Determinants of Carbon Emission Disclosure in Indonesia Manufacturing Company. Asian Journal of Economics, Business and Accounting, 21(3), 1–9. https://doi.org/10.9734/ajeba/2021/v21i330356
Sutrisno. (2017). Manajemen Keuangan Teori, Konsep dan Aplikasi (9th ed.). EKONISIA.
Ulum, M., Agriyanto, R., & Warno, W. (2020). Pengaruh Pengungkapan Emisi Gas Rumah Kaca terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi. At-Taqaddum, 12(2), 155–168. https://doi.org/10.21580/at.v12i2.6184
Yusuf, M. (2020). Determinan Carbon Emission Disclosure di Indonesia. Jurnal Akuntansi Dan Auditing, 17(1), 131–157.
Asmirahanto, E., & Yuliawati, E. (2015). Pengaruh Dividen Per Share (DPS), Dividen Payout Ratio (DPR), Proce to Book (PBV) Debt to Equity ratio (DER), Net Profit Margin (NPM) dan Return on Assets (ROA) terhadap Harga Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman dalam Kemasan y. 2(1), 95–117.
Astiti, N. N. W., & Wirama, D. G. (2020). Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 30(7), 1796–1810.
Betts, R. (2021). Met Office: Atmospheric CO2 now hitting 50% higher than pre-industrial levels. CarbonBrief. https://www.carbonbrief.org/met-office-atmospheric-co2-now-hitting-50-higher-than-pre-industrial-levels
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
Epstein, M. J., & Freedman, M. (1994). Social Disclosure and the Individual Investor. Accounting, Auditing & Accountability Journal, 7(4), 94–109. https://doi.org/10.1108/09513579410069867
Farida, H. N., & Sofyani, H. (2018). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Afiliasi Politik, Dan Dewan Komisaris Independen Terhadap Carbon Emission Disclosure : Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2014-2016. Reviu Akuntansi Dan Bisnis Indonesia, 2(2), 97–106. https://doi.org/10.18196/rab.020224
Firmansyah, A., & Triastie, G. A. (2021). Bagaimana Peranan Tata Kelola Perusahaan Dalam Penghindaran Pajak, Pengungkapan Tanggung Jawab Sosial Perusahaan, Pengungkapan Risiko, Efisiensi Investasi? (Nopriyanto (ed.)). CV. Adanu Abimata.
iesr.or.id. (2021). Laporan Climate Transparency: Membandingkan Aksi Iklim G20 Menuju Net Zero.
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
Mujiani, S., Juardi, J., & Fauziah, F. (2019). Determinan Carbon Emission Disclosure Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 5(1), 53–64. https://doi.org/10.34204/jiafe.v5i1.1542
Pusparisa, Y. (2021). Rapor Indonesia Menahan Laju Perubahan Iklim. Katadata.Co.Id. https://katadata.co.id/muhammadridhoi/analisisdata/602de2e0ee7f6/rapor-indonesia-menahan-laju-perubahan-iklim#:~:text=Berdasarkan data WRI Indonesia%2C terdapat,03
Rarindra, P., & Saputra, A. (2020). Pengaruh PER EPS ROA Dan DER Terhadap Harga Saham LQ45 Di Bursa Efek Indonesia. 8(3), 208–215.
Reuters. (2021). Masih Dinilai Kurang, Informasi Perubahan Iklim dari Penghasil Emisi Karbon Terbesar. Insight Kontan. https://insight.kontan.co.id/news/masih-dinilai-kurang-informasi-perubahan-iklim-dari-penghasil-emisi-karbon-terbesar
Saptiwi, N. W. T. (2019). Pengungkapan Emisi Karbon: Menguji Peranan Tipe Industri, Kinerja Lingkungan, Karakteristik Perusahaan dan Komite Audit. Jurnal Akuntansi Dan Bisnis, 17(2), 2541–5240.
Saraswati, E., Amalia, R. S., & Herawati, T. (2021). Determinants of Carbon Emission Disclosure in Indonesia Manufacturing Company. Asian Journal of Economics, Business and Accounting, 21(3), 1–9. https://doi.org/10.9734/ajeba/2021/v21i330356
Sutrisno. (2017). Manajemen Keuangan Teori, Konsep dan Aplikasi (9th ed.). EKONISIA.
Ulum, M., Agriyanto, R., & Warno, W. (2020). Pengaruh Pengungkapan Emisi Gas Rumah Kaca terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi. At-Taqaddum, 12(2), 155–168. https://doi.org/10.21580/at.v12i2.6184
Yusuf, M. (2020). Determinan Carbon Emission Disclosure di Indonesia. Jurnal Akuntansi Dan Auditing, 17(1), 131–157.
Published
2024-07-16
Issue
Section
Articles
Copyright (c) 2024 Irma Sri Lestari, Dwi Indah Lestari
This work is licensed under a Creative Commons Attribution 4.0 International License.
Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License. This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited
