Determinan Carbon Emission Disclosure Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017

Abstract

Carbon emission disclosure is one of the corporate responsibility forms for environmental preservation that is presented in the financial statements. So that it raises carbon accounting, which is the companies to recognize, measure, record, present and disclose carbon emissions. This study aims to examine and obtain empirical evidence on determinants of carbon emissions disclosure at BUMN companies listed in Indonesia Stock Exchange. Several factors involved in this study, there are profitability, leverage, and firm size. In addition, population of this study is 20 BUMN companies listed in Indonesia Stock Exchange. Meanwhile, sample is selected using purposive sampling technique which produced 75 unit of analysis. This study also uses content analysis techniques on annual reports and/or sustainability reports in 5 years to measure carbon emission disclosure. Data collection is conducted by documentation technique. Moreover, panel data regression with Eviews version 9 applications to select panel estimation technique including chow test, hausman test and langrange multiplier test. Results indicate that profitability have significant and negative effect on carbon emission disclosure. While the leverage and firm size have significant and positive effect on carbon emission disclosure.

Do Board of Commissioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia

“…Legitimacy theory explains that there is a link between companies and the social environment through government policies (Mujiani et al, 2019). In this theory it is explained that a company must carry out social responsibility towards the community to gain legitimacy from the community.…”

“…A company cannot be separated from its stakeholders. According to Mujiani et al (2019), stakeholders are groups or individuals as stakeholders, who have an interest in a company and can influence each other by business activities as a whole. The relationship between stakeholders and the company must be maintained, one way to maintain the relationship between the two is by disclosing a sustainability report that presents information about the environmental, social and economic performance of a company to stakeholders (Tarigan & Semuel, 2014).…”

Pengaruh Tata Kelola Perusahaan Dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon Di Indonesia

“…Penelitian sebelumnya yang menguji pengungkapan emisi karbon dilakukan dengan karakteristik perusahaan seperti leverage (Irwhantoko & Basuki, 2016;Choi et al, 2013;Mujiani et al, 2019;Hapsoro & Ambarwati, 2018), ukuran perusahaan (Irwhantoko & Basuki, 2016;Choi et al, 2013;Ratmono et al, 2020;Mujiani et al, 2019;Wiratno & Muaziz;2020;Septriyati & Anisah (2019), profitabilitas (Irwhantoko & Basuki, 2016;Choi et al, 2013;Ratmono et al, 2020;Mujiani et al, 2019;Hapsoro & Ambarwati, 2018), umur perusahaan (Hapsoro & Ambarwati, 2018). Pengujian pengungkapan emisi lainnya dilakukan dengan menggunakan tata kelola baik secara komprehensif seperti yang dilakukan oleh Choi et al (2013), maupun bagian dari tata kelola seperti direktur independen (Yunus et al, 2016;Kilic & Kuzey, 2019), komite audit (Budiharta & Kacaribu, 2020), diversitas direksi (Ben-Amar, 2015; Kilic & Kuzey, 2019;Syabilla et al, 2021;Hollindale et al, 2017), jumlah direksi (Yunus et al, 2016Budiharta & Kacaribu, 2020), kepemilikan manajerial (Budiharta & Kacaribu, 2020), konsentrasi kepemilikan (Gonzalez-Gonzalez dan Ramírez; 2016).…”

“…Leverage menggunakan proksi debt to equity ratio sebagaimana digunakan oleh Irwhantoko & Basuki (2016), Abdullah et al (2020, dan Hapsoro & Ambarwati (2018). Sementara itu, proksi profitabilitas menggunakan return on assets sebagaimana Abdullah et al (2020), Hapsoro & Ambarwati (2018) dan Mujiani et al (2019). Selanjutnya, Pengujian hipotesis dilakukan dengan analisis regresi berganda untuk data panel.…”

Can Environmental Performance Improve Disclosure of Carbon Emissions in Mining Companies in Indonesia?

“…Tests on leverage also found inconsistent results [11][13][15] [12][16] [8]. Firm size tested against carbon emission disclosures also showed inconsistent findings [13][17] [12][11] [14][15] [8]. Likewise, institutional ownership also shows inconsistent results [5][14] [12] [18].…”