PENGARUH KINERJA KARBON, TEKANAN STAKEHOLDER DAN SERTIFIKASI ISO 14001 TERHADAP PENGUNGKAPAN EMISI KARBON
DOI:
Keywords:
Carbon Performance, Stakeholder Pressure, ISO 14001 Certification, Carbon Emissions Disclosure
Abstract
This study was conducted to obtain empirical evidence that carbon performance, stakeholder pressure and ISO 14001 certification affect the disclosure of company carbon emissions. In this study, the size of the company, leverage, profitability and capital expenditure as control variables. This study uses quantitative methods as a research approach. All non-financial companies listed on the Indonesia Stock Exchange (IDX) are the population in this study and data in the form of annual report data and sustainability reports of non-financial companies. In this study, the determination of the sample was carried out by purposive sampling method. Based on the data that has been collected and the tests that have been carried out on 72 samples of companies using the panel data regression model, it can be concluded that carbon performance, company size and leverage have no significant effect on carbon emission disclosures, stakeholder pressure and capital expenditure have a significant positive effect on emission disclosures. carbon, ISO 14001 certification does not support a positive but significant negative effect and profitability has a significant negative effect on the disclosure of carbon emissions of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period.
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References
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Rahmawati, S., & Budiwati, C. (2018). Karakteristik Perusahaan, ISO 14001, dan Pengungkapan Lingkungan: Studi Komparatif di Indonesia dan Thailand. Jurnal Akuntansi dan Bisnis, 18(1), 74-87. DOI: http://dx.doi.org/10.20961/jab.v18i1.268
Ratmono, D., Darsono, & Selviana. (2020). Effect of Carbon Performance, Company Characteristics, and Environmental Performance on Carbon Emission Disclosure: Evidence from Indonesia. Internasional Journal of Energy Economics and Policy , 101-109. DOI: https//doi.org/10.32479/ijeep.10456
Ridwan, N. A. (2017). Tekanan Stakeholders dan Karakteristik Perusahaan Terhadap Pengungkapan Emisi Karbon dengan Media Exposure sebagai Variabel Moderating. Retrieved from http://repositori.uin-alauddin.ac.id/
Sari, S. P., & Nisa, K. (2020). Tinjauan Keuangan Terhadap Pengungkapan Emisi Karbon Pada Negara-Negara di Asia Tenggara. Seminar Nasional dan Call For Paper 2020 : "Paradigma Pengembangan Ekonomi Kreatif di Era 4.0", 149-162. Retrieved from http://eprint.stieww.ac.id/1099/
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. DOI: 10.1016/j.jclepro.2020.120063
Dewi, L. G., Yenni Latrini, M., & Rsi Respati, N. N. (2019). Determinan Carbon Emission Disclosure Perusahaan Manufaktur. E-Jurnal Akuntansi, 28(1), 613-640. DOI (Rahmawati & Budiwati, 2018): https://doi.org/10.24843/EJA.2019.v28.i01.p24 (Ghozali, 2018)
Direktorat Jenderal Pengendalian Perubahan Iklim - Kementerian Lingkungan Hidup dan Kehutanan. (2022). Komitmen Indonesia Dalam Pengendalian Perubahan Iklim. Retrieved from http://ditjenppi.menlhk.go.id/kcpi/index.php/tentang/amanat-perubahan-iklim/komitmen-indonesia [Accessed 07 Juni 2022].
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Journal Review, Vol.18, 122-136.
Ernata, T. K. (2018). Pengaruh Sistem Manajemen Lingkungan, Kepemilikan Asing dan Kompetisi Terhadap Pengungkapan Emisi Gas Rumah Kaca.
Firmansyah, A., Jadi, P. H., Febrian, W., & Sismanyudi, D. (2021). Pengaruh Tata Kelola Perusahaan Dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon Di Indonesia. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik, 303-320. https://doi.org/10.25105/jipak.v16i2.9420
Fransisca, L. (2020). Pengaruh Media Exposure, Tipe Industri, Profitabilitas, Regulator, Size, Leverage dan Kepemilikan Institusional Terhadap Carbon Emission Disclosure . Retrieved from http://repo.darmajaya.ac.id/
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman Publishing.
Ghozali, I., & Chariri, A. 2007. Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Global Reporting Initiative (GRI) Standards. (2016). GRI 305: Emisi. Amsterdam: Global Sustainability Standards Board (GSSB).
Hidayah, N. (2019). Pengaruh Sertifikasi Lingkungan Internasional, Ukuran Perusahaan dan Profitabilitas Terhadap Carbon Emission Disclosure Dengan Media Exposure Sebagai Variabel Moderating.
Indriastuti, M., & Chariri, A. (2021, April). The Effect of The Carbon and Environmental Performance on Sustainability Report. Jurnal Riset Akuntansi dan Keuangan Indonesia, 6(1), 101-112. Retrieved from http://journals.ums.ac.id/index.php/reaksi/index
Iso Center Indonesia. (2021, September 01). Manfaat Sertifikasi ISO 14001:2015 Bagi Produsen dan Lingkungan. Retrieved from https://isoindonesiacenter.com/manfaat-sertifikasi-iso-14001-bagi-produsen-dan-lingkungan/ [Accessed 30 April 2022].
Kontan.co.id. (2021, Februari 01). Hingga 2020, nilai putusan kasus kerusakan lingkungan mencapai Rp 19,8 triliun. Retrieved from https://nasional.kontan.co.id/news/hingga-2020-nilai-putusan-kasus-perusakan-lingkungan-mencapai-rp-198-triliun [Accessed 30 Mei 2022].
Lindawati, A. S., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 6(1), 157-174. DOI: 10.18202/jamal.2015.04.6013
Lou, L. (2019). The Influence of Institusional Contexts on The Relationship Between Voluntary Carbon Disclosure and Carbon Emission Performance. Accounting & Finance, 1-30. DOI: 10.1111/acfi.12267
Ong, T. S., Kasbun, N. F., Teh, B. H., Muhammad, H., & Javeed, S. A. (2021). Carbon accounting system: the bridge between carbon governance and carbon performance in Malaysia Companies. Ecosystem Health and Sustainability, 1-13. DOI: 10.1080/20964129.2021.1927851
Prasiska Dewi, G. A., & Kurniawan, P. S. (2020). Determinan Pengungkapan Emisi Karbon serta Komparasinya pada Industri Intensif Karbon dan Industri Non Intensif Karbon. Jurnal Ilmiah Mahasiswa Akuntansi, 11(2), 242-253. Retrieved from https://ejournal.udiksha.ac.id
Rahmawati, S., & Budiwati, C. (2018). Karakteristik Perusahaan, ISO 14001, dan Pengungkapan Lingkungan: Studi Komparatif di Indonesia dan Thailand. Jurnal Akuntansi dan Bisnis, 18(1), 74-87. DOI: http://dx.doi.org/10.20961/jab.v18i1.268
Ratmono, D., Darsono, & Selviana. (2020). Effect of Carbon Performance, Company Characteristics, and Environmental Performance on Carbon Emission Disclosure: Evidence from Indonesia. Internasional Journal of Energy Economics and Policy , 101-109. DOI: https//doi.org/10.32479/ijeep.10456
Ridwan, N. A. (2017). Tekanan Stakeholders dan Karakteristik Perusahaan Terhadap Pengungkapan Emisi Karbon dengan Media Exposure sebagai Variabel Moderating. Retrieved from http://repositori.uin-alauddin.ac.id/
Sari, S. P., & Nisa, K. (2020). Tinjauan Keuangan Terhadap Pengungkapan Emisi Karbon Pada Negara-Negara di Asia Tenggara. Seminar Nasional dan Call For Paper 2020 : "Paradigma Pengembangan Ekonomi Kreatif di Era 4.0", 149-162. Retrieved from http://eprint.stieww.ac.id/1099/
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. DOI: 10.1016/j.jclepro.2020.120063
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Published
2023-07-26
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