PENGARUH PROFITABILITAS, ENVIRONMENTAL MANAGEMENT SYSTEM, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP CARBON EMISSIONS DISCLOSURE

Yenty Suherman; Kurniawati Kurniawati

doi:10.29303/jaa.v8i1.289

Authors

Yenty Suherman Universitas Bunda Mulia
Kurniawati Universitas Bunda Mulia

DOI:

https://doi.org/10.29303/jaa.v8i1.289

Keywords:

carbon emission disclosure, profitability, environmental management system, institutional ownership and audit committee.

Abstract

This study aims to analyze the effect of profitability, environmental management systems, institutional ownership, and audit committees on carbon emission disclosure. The research population is energy companies registered on the Indonesia Stock Exchange in 2019-2021. The sample selection used a purposive sampling technique and resulted in 47 companies as the final sample. The results of this study show that the environmental management system and audit committee significantly affect carbon emission disclosure. In contrast, profitability and institutional ownership do not significantly affect carbon emission disclosure.

References

Afni, Z., Gani, L., Djakman, C. D., & Sauki, E. (2018). THE EFFECT OF GREEN STRATEGY AND GREEN INVESTMENT TOWARD CARBON EMISSION DISCLOSURE. The International Journal of Business Review (The Jobs Review), 1(2), 97–112. https://doi.org/10.17509/tjr.v1i2.13879

Almuaromah, D. A. & Wahyono. (2022). Pengaruh Kinerja Lingkungan, Kepemilikan Institusional, Kepemilikan Manajerial, Profitabilitas dan Leverage Terhadap Carbon Emission Disclosure (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). Eqien - Jurnal Ekonomi Dan Bisnis, 10(1), 578 - 586. DOI: https://doi.org/10.34308/eqien.v10i1.579

Amaliyah, I., & Solikhah, B. (2019). 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/10.32500/jematech.v2i2.720

Andrian, T., & Kevin. (2021). Determinant Factors of Carbon Emission Disclosure in Indonesia. Journal of Southwest Jiaotong University, 56(1). https://doi.org/10.35741/issn.0258-2724.56.1.32

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

BNPB. (2019). 99% Penyebab Kebakaran Hutan dan Lahan Adalah Ulah Manusia. 04 Maret 2019. https://bnpb.go.id/berita/99-penyebab-kebakaran-hutan-dan-lahan-adalah-ulah-manusia. Diakses pada tanggal 11 Februari 2023.

Bae 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

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

Dewi, L. G. K., Yenni Latrini, M., & Rsi Respati, N. N. (2019). Determinan Carbon Emission Disclosure Perusahaan Manufaktur. E-Jurnal Akuntansi, 613. https://doi.org/10.24843/EJA.2019.v28.i01.p24

Faisal, F., Andiningtyas, E. D., Achmad, T., Haryanto, H., & Meiranto, W. (2018). The content and determinants of greenhouse gas emission disclosure: Evidence from Indonesian companies. Corporate Social Responsibility and Environmental Management, 25(6), 1397–1406. https://doi.org/10.1002/csr.1660

Florencia, V., & Handoko, J. (2021). Uji pengaruh profitabilitas, leverage, media exposure terhadap pengungkapan emisi karbon dengan pemoderasi. Jurnal Riset Akuntansi Dan Keuangan, 9(3), 583–598.

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).

Kristanto, M. B., & Lasdi, L. (2022). PENGARUH KEBERAGAMAN GENDER, SISTEM MANAJEMEN LINGKUNGAN, DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA. Nusantara: Jurnal Ilmu Pengetahuan Sosial, 9(4).

Lako, Andreas. (2018). Akuntansi Hijau: Isu, Teori, dan Aplikasi. Badan Penerbit Salemba Empat. Jakarta

Murni, S. A., Tumewu, J., & Wuryaningrum, R. S. (2022). Environmental Management Pratice and Carbon Emission Disclosure. Journal of Industrial Engineering & Management Research, 3(4), 248-254. DOI: https://doi.org/10.7777/jiemar.v2i3

Pratama, Y. M. (2021). ANALISIS DETERMINAN PENGUNGKAPAN EMISI KARBON DI INDONESIA. Modus, 33(2), 120–137. https://doi.org/10.24002/modus.v33i2.4644

Pratiwi, D. N. (2018). Implementasi Carbon Emission Disclosure di Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2).

Putri, N. A., Pamungkas, N., & Suryaningsum, S. (2022). Pengaruh Kepemilikan Institusional, Kinerja Lingkungan, Profitabilitas, dan Pertumbuhan Terhadap carbon emission disclosure. Jurnal Akuntansi Bisnis, 20(2), 183–199. https://doi.org/10.24167/jab.v20i2.4826

Saptiwi, N. W. T. (2019). Pengungkapan Emisi Karbon: Menguji Peranan Tipe Industri, Kinerja Lingkungan, Karakteristik Perusahaan dan Komite Audit. Jurnal Akuntansi Bisnis, 17(2), 227. https://doi.org/10.24167/jab.v17i2.2343

Sekarini, L. A., & Setiadi, I. (2022). PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON PERUSAHAAN (STUSI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018). Kompartemen : Jurnal Ilmiah Akuntansi, 19(2), 83. https://doi.org/10.30595/kompartemen.v19i2.8627

Setiawan, I., Gunawan, A., & Djunaidy, D. (2022). Analisis Pengungkapan Emisi Gas Karbon Ditinjau Dari Profitabilitas, Ukuran Perusahaan dan Proporsi Komisaris Independen. Jurnal Bisnis, Logistik Dan Supply Chain (BLOGCHAIN), 2(1).

Setiawan, P., & Iswati, S. (2019). Carbon Emissions Disclosure, Environmental Management System, and Environmental Performance: Evidence from the Plantation Industries in Indonesia. Indonesian Journal of Sustainability Accounting and Management, 3(2), 215. https://doi.org/10.28992/ijsam.v3i2.99

Simamora, R. N. H., Safrida, & Elviani, S. (2022). Carbon emission disclosure in Indonesia: Viewed from the aspect of board of directors, managerial ownership, and audit committee. Journal of Contemporary Accounting, 1–9. https://doi.org/10.20885/jca.vol4.iss1.art1