Carbon Emission Disclosure in Indonesian Firms: The Test of Media-Exposure Moderating Effects

Abdullah, Muhammad Wahyuddin; Musriani, Rika; Syariati, Alim; Hanafie, Hadriana

doi:10.32479/ijeep.10142

Cited by 18 publications

(15 citation statements)

References 80 publications

(97 reference statements)

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“…Shareholders would admire businesses that are able to generate value by optimizing the use of intellectual capital elements. By generating good value, the organization would be better positioned to represent the needs of all stakeholders by exploiting the media capability (Abdullah et al, 2020). The increase in the intellectual capital output value of Indonesian banks indicates that Indonesian banks are beginning to pay attention to their intellectual assets.…”

Section: Resultsmentioning

confidence: 99%

The Trickle-Down Effect of Intellectual Capital on Banks’ Macro Performance in Indonesia

Wahab¹,

Abbas²,

Syariati³

et al. 2020

JAFEB

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The stock market serves as a representation of economic well-being in a country. Along with the myriad of economic predictors, specific knowledge possession may lead to different macro consequences of stock performance and market value. This study empirically investigates the capacity of possessing excellent intellectual capital to increase the performance and values of listed banks in Indonesia. The selection of banks as the primary data represents such sectors' capability to attract, employ, or exploit the excellent internal capacity under the discussion of resource-based view theory. At best to the authors' knowledge, this topic's findings are still elusive and debatable upon considering the direct and indirect relationships between the proposed exogenous and endogenous variables. Eighteen listed banks form the panel data throughout 2011-2016. This study employs a path analysis and Sobel test to obtain the results of the proposed hypothesis. The results report some positive relationships of the intellectual capital to firms' performances and values, directly and indirectly, with a substantial effect on the second model compared to the first model. This study highlighted knowledge's capacity as a vital basis to gauge the banks' performance and valuation. However, a better formulation of intellectual capital is required to capture a better measurement.

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Section: Resultsmentioning

confidence: 99%

The Trickle-Down Effect of Intellectual Capital on Banks’ Macro Performance in Indonesia

Wahab¹,

Abbas²,

Syariati³

et al. 2020

JAFEB

Self Cite

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“…A nominal scale for measuring media coverage by the score of 0 and 1. A condition value of 1 for organizations that unveil data identified with carbon emissions through the organization's site, while value of 0 for organizations that don't uncover information identified with carbon emissions just as different media revelations like yearly reports, supportability reports, and other media (Abdullah, et al, 2020).…”

Section: Variable Operational Definitionmentioning

confidence: 99%

“…Indonesia ratified the Kyoto Protocol for the first period on June 28, 2004, through Law no. 17 of 2004 (Abdullah, et al, 2020). The ramifications of the Kyoto Protocol lead to carbon accounting and the initiative called the National Action Plan on Greenhouse Gases Emission targeted a reduction of the Greenhouse Gases (GHG) emission as much as 26% with national effort or 41% with international support by 2020 (Saraswati, et al, 2021).…”

Section: Introduction 11 Research Backgroundmentioning

confidence: 99%

The Effect of Corporate Governance Structures, Environmental Performance, and Media Coverages to Carbon Emissions Disclosure

Ardillah

Rusli²

2022

ULTIMA Accounting

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— Companies are currently required to be more transparent and accountable in disclosing environmental information. One of them is the disclosure of carbon emissions which are part of the form of environmental disclosure carried out voluntarily by the company. The purpose of this research is to prove the positive effect of institutional ownership, independent commissioners, environmental performance, and media coverage to carbon emissions disclosure. The extent of carbon emission disclosure was measured by carbon disclosure information index that provided by the Carbon Disclosure Project. The author used mining companies listed on the Indonesia Stock Exchange for 2015 – 2019 as research sample that was selected by using purposive sampling method. The analytical method used in this research was multiple regression analysis. This research showed that independent board of commissioners, environmental performance, and media coverage had positive effect on carbon emissions disclosure. On the other hand, the institutional ownership had negative effect to carbon emissions disclosure. From this result of research, the companies can increase sensitivity or attention to emission carbon disclosure, especially for corporations that have direct contact and impact on society and the environment in surroundings. Keywords: Institutional Ownership; Independent Commissioners; Environmental Performance; Media Coverage; Carbon Emissions Disclosure

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“…Disclosure is required because of the importance of the environment and the destructive impact of cor-porate activities on the environment [25]. Publishing of environmental accounting reports would work well as an agency tool to meet the environmental obligations by company for accountability to stakeholders and as a fair way of evaluating conservation activities [26]. The university has not only responsibility for social and economic, but has a responsibility to nature [27].…”

Section: Environmental Reporting Based On Religion Mind Family and Propertymentioning

confidence: 99%

Green Accounting Based Maslahah to Realizing University Social Responsibility in Indonesia

Abdullah¹,

Suwandi²,

Bayan³

et al. 2021

Advances in Social Science, Education and Humanities Research

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Business organization this time is expected look the environmental side based on Islamic values that exist in each of their activities. The purpose of research's to know application of Green Accounting concept when paired with Maslahah to realize university social responsibility, one of universities in Indonesia. This a qualitative research with phenomenological approach. The results of this research show that the social responsibility in Alauddin State Islamic University of Makassar Indonesia has been good with policy given by university leadership. This concept has involvement of environment as maintenance against five concepts of maslahah namely religion, soul, mind, family and property.

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Carbon Emission Disclosure in Indonesian Firms: The Test of Media-Exposure Moderating Effects

Cited by 18 publications

References 80 publications

The Trickle-Down Effect of Intellectual Capital on Banks’ Macro Performance in Indonesia

The Trickle-Down Effect of Intellectual Capital on Banks’ Macro Performance in Indonesia

The Effect of Corporate Governance Structures, Environmental Performance, and Media Coverages to Carbon Emissions Disclosure

Green Accounting Based Maslahah to Realizing University Social Responsibility in Indonesia

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