Apakah Kinerja Lingkungan dan Biaya Lingkungan Berpengaruh Terhadap Pengungkapan Informasi Lingkungan?

Adyaksana, Rahandhika Ivan; Pronosokodewo, Baniady Gennody

doi:10.21107/infestasi.v16i2.8544

Cited by 8 publications

(9 citation statements)

References 15 publications

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“…Environmental disclosure by industrial companies operating in Indonesia is mandatory through OJK regulations [9] as a form of the company's commitment to implementing transparent environmental management. Environmental disclosure has become mandatory for companies, in fact environmental disclosure is still not satisfactory.…”

Section: Discussionmentioning

confidence: 99%

Does the COVID-19 Pandemic Affect the Transparency of Indonesian Industrial Companies in Managing Energy, Water, Carbon Emissions, and Wastes?

Yanto¹,

Maryati²

2023

Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)

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The COVID-19 pandemic affected Indonesia's economic growth which was marked by an economic growth of -2.1% in 2020. This economic contraction also affected the growth of industrial companies in Indonesia in the same year by -2.93%. These minus growths are also likely to reduce the transparency quality of industrial companies in managing their environmental impacts. This study aims to identify the effect of COVID-19 on the transparency of industrial companies in managing energy, water, carbon emissions, and waste. By analyzing the annual reports of 125 industrial companies operating in Indonesia, it was found that there was a significant decrease in the number of industrial companies reporting on energy, water, carbon emissions, and waste management in their annual reports. The number of companies reporting energy and water management decreased significantly during the pandemic, while the decline in the number of companies reporting carbon and waste emissions was not statistically significant. The Ministry of Forestry and Environment and the Indonesian Institute of Accountants need to facilitate industrial companies to disclose environmental reports in their annual reports.

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Section: Discussionmentioning

confidence: 99%

Does the COVID-19 Pandemic Affect the Transparency of Indonesian Industrial Companies in Managing Energy, Water, Carbon Emissions, and Wastes?

Yanto¹,

Maryati²

2023

Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)

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“…Salah satu dari pertanggungjawaban sosial tersebut yaitu kinerja lingkungan. Kinerja lingkungan merupakan pencapaian suatu dalam mengurangi dampak negatif operasinya terhadap lingkungan (5). Kinerja lingkungannadalah hasil pencapaian perusahaan dalam menjaga lingkungan sekitarnya dari aktivitas perusahaan (Hanan & Nurleli, 2020).…”

Section: Aunclassified

Pengaruh Kinerja Lingkungan terhadap Tingkat Profitabilitas Perusahaan Dimoderasi Ukuran Perusahaan

10090120116,

Nurleli

2024

BCSA

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Abstract, This research was intended to test the effect of environmental performance on company profitability moderated by company size. The objects used in this research are company profitability, environmental performance and company size. The subjects used are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. This research method uses secondary data with a sample of 47 manufacturing companies with an observation span of 3 years or 141 observation data. Hypothesis testing in this research uses moderating regression analysis. The test results show that environmental performance has a significant influence on a company's profitability. The better a company's environmental performance, the higher its profitability. Company size has no effect on company profitability, so company size is stated as a pure moderator variable. Furthermore, this research also shows that company size as a moderating variable can strengthen the impact of environmental performance on company profitability. For future research, it is recommended to add more variables than those considered in this study, examine other sectors, or extend the observation period. Abstrak, Penelitian ini ditunjukkan untuk menguji pengaruh kinerja lingkungan terhadap profitabilitas perusahaan dimoderasi ukuran perusahaan. Objek yang digunakan dalam penelitian ini adalah profitabilitas perusahaan, kinerja lingkungan dan ukuran perusahaan. Subjek yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020-2022. Metode penelitian ini menggunakan data sekunder dengan sampel sebanyak 47 perusahaan manufaktur dengan rentang pengamatan selama 3 tahun atau 141 data pengamatan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi pemoderasi. Hasil pengujian menunjukkan bahwa kinerja lingkungan mempunyai pengaruh yang signifikan terhadap profitabilitas suatu perusahaan. Semakin baik kinerja lingkungan suatu perusahaan, semakin tinggi profitabilitasnya. Ukuran perusahaan tidak berpengaruh terhadap profitabilitas perusahaan, sehingga ukuran perusahaan dinyatakan sebagai variabel pure moderator. Lebih lanjut, penelitian ini juga menunjukkanbahwa ukuran perusahaan sebagai variabel moderasi dapat memperkuat dampak kinerja lingkungan terhadap profitabilitas perusahaan. Bagi penelitian selanjutnya, disarankan untuk menambah variabel lebih banyak dari yang dipertimbangkan dalam penelitian ini, meneliti disektor lain, atau memperpanjang periode pengamatan.

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“…Sementara itu, menurut (Adyaksana & Pronosokodewo, 2020) biaya lingkungan berpengaruh negatif namun tidak signifikan dalam melihat pengungkapan informasi kualitas lingkungan.…”

Section: Pengaruh Anggaran Lingkungan Terhadap Kualitas Lingkungan Hi...unclassified

Analisis Kepadatan Penduduk, Pertumbuhan Ekonomi dan Anggaran Lingkungan terhadap Kualitas Lingkungan Hidup di Indonesia

Yuda

Idris

2022

JKEP

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Research aims to analyze the impact of population density, economic growth and environmental budget on environmental quality in Indonesia. The data used in this study is panel data from 2012 to 2019 covering 32 provinces in Indonesia, data obtained from BPS and KEMENLKH and the Ministry of the Environment. This research uses panel data regression analysis with Population Density, Economic Growth, and Environmental Budget as independent variables and Environmental Quality as the dependent variable. The results of this resaerch that the population density variable has a positive and insignificant effect on the quality of the environment in Indonesia, the variable of economic growth has a positive and significant effect on the quality of the environment in Indonesia. On the other hand, the environmental budget variable has a negative and insignificant effect on the quality of the environment in Indonesia.

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Apakah Kinerja Lingkungan dan Biaya Lingkungan Berpengaruh Terhadap Pengungkapan Informasi Lingkungan?

Cited by 8 publications

References 15 publications

Does the COVID-19 Pandemic Affect the Transparency of Indonesian Industrial Companies in Managing Energy, Water, Carbon Emissions, and Wastes?

Does the COVID-19 Pandemic Affect the Transparency of Indonesian Industrial Companies in Managing Energy, Water, Carbon Emissions, and Wastes?

Pengaruh Kinerja Lingkungan terhadap Tingkat Profitabilitas Perusahaan Dimoderasi Ukuran Perusahaan

Analisis Kepadatan Penduduk, Pertumbuhan Ekonomi dan Anggaran Lingkungan terhadap Kualitas Lingkungan Hidup di Indonesia

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