ANALISIS PENGARUH TATA KELOLA, BELANJA MODAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON
DOI:
Keywords:
Carbon Emissions Disclosure; Corporate Governance; Financial Performance; Capital Expenditure; Firm Size
Abstract
This study aims to analyze the effect of corporate governance, capital expenditure, profitability, and firm size on carbon emissions disclosure. Data was used from companies that operating in five sectors listed on Indonesia Stock Exchange, including the consumer non-cyclicals, basic materials, energy, industry, and infrastructure. This study collects secondary data which are reported their Annual Report and Sustanability Report from 2017-2021. Data analysis method used is multiple linear regression. The result of the study prove that corporate governance variable has a negative effect on carbon emissions disclosure. However, three other independent variables, namely capital expenditure, profitability and firm siza have positive effect on carbon emissions disclosure.
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References
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Sekarini, Laras Arum, and Iwan Setiadi. 2021. “Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan dan Kinerja Lingkungan terhadap Pengungkapan Emisi Karbon Perusahaan.” 19(2):83–92.
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Bursa Efek Indonesia. (2021). Panduan IDX Industrial Classification. Indonesia Stock Exchange, 1(Januari), 1–35. https://www.idx.co.id/produk/indeks/
Firmansyah, A., Jadi, P. H., Febrian, W., & Sismayudi, D. (2021). Perusahaan Terhadap Pengungkapan Emisi Karbon. 16(2), 303–320.
Ditjenppi.menlhk.go.id. Dampak dan Fenomena Perubahan Iklim. Diakses pada 18 April 2022 dari, http://ditjenppi.menlhk.go.id/kcpi/index.php/info-iklim/dampak-fenomena-perubahan-iklim/229-perubahan-iklim-di-Indonesia
Ditppu.menlhk.go.id. Peta Sebaran Data Perusahaan. Diakses pada 18 April 2022 dari, https://ditppu.menlhk.go.id/simpel/dashboard/#/
IQAir. (2021). 2021 World Air Quality Report PM2.5 Ranking. In Paper Knowledge . Toward a Media History of Documents.
IQAir. (2020). 2020 World Air Quality Report PM2.5 Ranking. In IQAir (Issue August, 2020). https://www.iqair.com/world-most-polluted-cities/world-air-quality-report-2020-en.pdf%0Aonline air quality information platform
IQAir. (2019). 2019 World Air Quality Report PM2.5 Ranking. In 2019 World Air Quality Report (Issue August). https://www.iqair.com/world-most-polluted-cities/world-air-quality-report-2019-en.pdf
IQAir. (2018). 2018 World Air Quality Report PM2.5 Ranking. https://www.iqair.com/world-most-polluted-cities/world-air-quality-report-2018-en.pdf
Karim, A. E., Albitar, K., & Elmarzouky, M. (2021). A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance. Journal of Environmental Management, 290(January), 112581. https://doi.org/10.1016/j.jenvman.2021.112581
Kemlu.go.id. 23 November 2021. Glasgow Climate Pact, langkah maju yang perlu dikawal bersama. Diakses pada 8 Mei 2022 dari, https://kemlu.go.id/portal/id/read/3185/berita/glasgow-climate-pact-langkah-maju-yang-perlu-dikawal-bersama
Lee, J. H., & Cho, J. H. (2021). Firm-value effects of carbon emissions and carbon disclosures—evidence from korea. International Journal of Environmental Research and Public Health, 18(22). https://doi.org/10.3390/ijerph182212166
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
Sekarini, Laras Arum, and Iwan Setiadi. 2021. “Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan dan Kinerja Lingkungan terhadap Pengungkapan Emisi Karbon Perusahaan.” 19(2):83–92.
Ross, Stephen A., Randolph W. Westerfield, and Bradford D. Jordan. 2013. Fundamentals of Corporate Finance. Vol. 5.
Subramanyam, K. R. 2014. Financial Statement Analysis Eleventh Edition
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Published
2023-01-23
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