Pengaruh Kinerja Lingkungan dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon
Keywords:
pengungkapan emisi karbon, kinerja lingkungan, karakteristik corporate governance
pengungkapan emisi karbon, kinerja lingkungan, karakteristik corporate governance
Abstract
Abstrak
Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja lingkungan dan karakteristik corporate governance (CG) terhadap pengungkapan emisi karbon. Variabel karakteristik CG meliputi kepemilikan manajerial, kepemilikan institusional, komisaris independen, dewan direksi, komite audit, umur dewan direksi, dan tingkat pendidikan komisaris. Penelitian ini menggunakan sampel dari semua perusahaan non keuangan di Bursa Efek Indonesia yang mempublikasikan sustainability report periode 2013-2017. Sampel dipilih menggunakan sampling jenuh dengan unbalanced sample diperoleh 127 unit analisis. Analisis data penelitian menggunakan analisis statistik deskriptif dan analisis statistik inferensial dengan model regresi data panel pada Eviews 9. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan komite audit yang tinggi mampu meningkatkan pengungkapan emisi karbon. Sementara kinerja lingkungan, kepemilikan manajerial, komisaris independen, dewan direksi, umur dewan direksi, dan tingkat pendidikan komisaris tidak memiliki pengaruh terhadap pengungkapan emisi karbon.
Kata kunci : pengungkapan emisi karbon, kinerja lingkungan, karakteristik corporate governance.
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References
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Akhiroh, T., & Kiswanto. (2016). The Determinant Of Carbon Emission Disclosure. Accounting Analysis Journal, 5(4), 326–336.
Alhazaimeh, A., Palaniappan, R., & Almsafir, M. (2014). The Impact of Corporate Governance and Ownership Structure on Voluntary Disclosure in Annual Reports among Listed Jordanian Companies. IProcedia-Social and Behavior Sciences, 129, 341–348. https://doi.org/10.1016/j.sbspro.2014.03.686
Aniktia, R., & Khafid, M. (2015). Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, 4(3), 1–10.
Augesti, A. (2018). 7 Bencana Alam Mengerikan Ini Dipicu Pemanasan Global? Retrieved February 12, 2019, from Liputan6.com website: https://www.liputan6.com/global/read/3676381/7-bencana-alam-mengerikan-ini-dipicu-pemanasan-global
Ayoib, C.-A., & Peter, O. N. (2015). Directors Culture and Environmental Disclosure Practice of Companies in Malaysia. International Journal of Business and Technopreneurship, 5(1), 99–114.
Basuki, A. T., & Prawoto, N. (2016). Analisis Regresi Dalam Penelitian Ekonomi & Bisnis (Dilengkapi Aplikasi SPSS & Eviews). Jakarta: PT Raja Grafindo Persada.
Boden, T. A., Marland, G., & Andres, R. J. (2017). Global, Regional, and National Fossil-Fuel CO2 Emissions. Retrieved June 20, 2019, from Carbon Dioxide Information Analysis Center website: https://cdiac.ess-dive.lbl.gov/trends/emis/tre_glob_2014.html
Cahya, B. T. (2016). Carbon Emission Disclosure: Ditinjau dari Media Exposure, Kinerja Lingkungan dan Karakteristik Perusahaan Go Public Berbasis Syariah di Indonesia. NIZHA, 05(02), 170–188.
Chang, K., & Zhang, L. (2015). The Effects of Corporate Ownership Structure on Environmental Information Disclosure — Empirical Evidence from Unbalanced Penal Data in Heavy-pollution Industries in China. E-ISSN: 2224-2856, 10, 405–414.
Fernandes, S. M., Bornia, A. C., & Nakamura, L. R. (2018). The influence of boards of directors on environmental disclosure. Management Decision.
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.
Halimah, N. P., & Yanto, H. (2018). Determinant of Carbon Emission Disclosure at Mining Companies Listed in Indonesia Stock Exchange. International Conference on Economics, Business and Economic Education, 2018, 127–141.
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.
Intergovernmental Panel on Climate Change. Retrieved February 12, 2019 website: https://www.ipcc.ch.
Ikatan Akuntansi Indonesia. 2019. Pernyataan Standar Akuntansi Keuangan-Penyajian Laporan Keuangan. Jakarta: Dewan Standar Akuntansi Keuangan.
Irwhantoko, & Basuki. (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 ). Diponegoro Journal of Accounting, 3(2), 1–11.
Kiliç, 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.
Krisna, A. D., & Suhardianto, N. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi Dan Keuangan, 18(2), 119–127.
Kurniawati, & Biduri, S. (2018). Apakah Ukuran Perusahaan, Media Exposure dan Profitability Berpengaruh Terhadap Carbon Emission Disclosure? Seminar Nasional and The 5th Call for Syariah Paper.
Luo, L., Tang, Q., & Lan, Y.-C. (2013). Comparison of propensity for carbon disclosure between developing and A resource constraint perspective. https://doi.org/10.1108/ARJ-04-2012-0024
Majid, R. A., & Ghozali, I. (2015). Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan Di Indonesia. Diponegoro Journal of Accounting, 4(4), 1–11.
Manurung, D. T. H., Kusumah, R. W. R., Asikin, B., & Suryani, I. (2017). Peran Corporate Governance dan Komite lingkungan dalam Pengungkapan Gas Rumah Kaca. (July).
Nurjanah, N. (2015). Kinerja Lingkungan, Leverage, Profil dan Pertumbuhan Perusahaan; Pengaruhnya Terhadap CSR Disclosure. Universitas Negeri Semarang.
Prafitri, A., & Zulaikha. (2016). Analisis Pengungkapan Emisi Gas Rumah Kaca. Jurnal Akuntansi & Auditing, 13(2), 155–175.
Prasetya, R. A., & Yulianto, A. (2018). Analysis of Factors Affecting the Disclosure of Corporate Carbon Emission In Indonesia. Jurnal Dinamika Akuntansi, 10(1), 71–81.
Pratiwi, D. N. (2017). Pengaruh Stakeholder Terhadap Carbon Emission Disclosure. 2(01), 288–300.
Pratiwi, P. C., & Sari, V. F. (2016). Pengaruh Tipe Industri , Media Exposure dan Profitabilitas terhadap Carbon Emission Disclosure. Jurnal WRA, 4(2), 829–844.
Raar, J. (2002). Environmental initiatives : towards triple-bottom line reporting. An International Journal, 7(3), 169–183.
Rustendi, T., & Jimmi, F. (2008). Pengaruh Hutang dan Kepemilikan Manajerial Terhadap Nilai Perusahaan pada Perusahaan Manufaktur. Jurnal Akuntansi FE Unsil, 3(1), 411–422.
Safitri, R. H., Tjandrakirana DP, R., & Anggraini R, A. (2018). Pengaruh Media Exposure terhadap Carbon Emission Disclosure ( Studi Empiris pada Perusahaan Non Industri Jasa yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016 ). Simposium Nasional Akuntansi XXI.
Salbiah, & Mukhibad, H. (2018). Carbon Emission Disclosure and Profitability – Evidence from Manufacture Companies in Indonesia. International Conference on Economics, Business and Economic Education, 2018, 53–67.
Solikhah, B., Wahyudin, A., Yulianto, A., & Fathudin, M. I. (2018). Carbon Emission Disclosure on Manufacturing Compaies In Indonesia. Proceeding of International Conference: 3rd SHIELD, 178–184.
Trireksani, T., & Djajadikerta, H. G. (2018). Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry. Australasian Accounting, Business and Finance Joural, 10(1), 18–28.
Published
2019-08-28
How to Cite
AmaliyahI., & SolikhahB. (2019, August 28). Pengaruh Kinerja Lingkungan dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon. Journal of Economic, Management, Accounting and Technology, 2(2), 129-141. https://doi.org/https://doi.org/10.32500/jematech.v2i2.720
Section
Articles
