Faktor-Faktor Yang Mempengaruhi Pengungkapan Emisi Gas Rumah Kaca Dari Perspektif Akuntansi Hijau

Abstract

<p><em>This study aims to analyze the effect of environmental management system, environmental performance, size, profitability and leverage to greenhouse gas emissions disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all basic industrial and chemical companies listed on the Indonesia Stock Exchange during 2014-2016. Sampling method used in this research is purposive sampling method so that obtained samples based on the criteria as many as 60 research samples. Type of data used is secondary data. Data analysis used descriptive statistic, Classical Assumption Test, Multiple Linear Regression Analysis, Goodness of Fit Test, Coefficient of Determination Analysis (R²) and Hypothesis Testing (t test). </em><em>The results of 5 hypothesis, 4 hypothesis accepted and 1 hypothesis rejected. Variable Environmental Management System, Environmental Performance and Size have positive and significant and Leverage have negative and significant impact to carbon emission disclosure. While profitability have positive but not significant impact in basic industrial and chemical companies in Indonesia. Based on Adjusted R Square is seen that the value of coefficient of determination is 0.663, it means that the Greenhouse Gas Emission Disclosure can be explained by independent variable equal to 66,3% and 33,7% explained by other variable.</em><strong></strong></p><em></em>

Pengaruh Kinerja Lingkungan Terhadap Carbon Emission Disclosure Dengan Dewan Komisaris Independen Sebagai Variabel Moderasi

“…Hal tersebut dikarenakan perusahaan ingin meyakinkan kepada stakeholder dan shareholder bahwa perusahaan memiliki kinerja lingkungan yang baik.Jenis penelitian ini adalah kuantitatif dengan sumber data sekunder yang didapatkan dari website resmi perusahaan dan www.idx.co.id, berupa laporan keberlanjutan dan laporan tahunan perusahaan.Kinerja lingkungan yaitu salah satu bentuk kontribusi perusahaan dalam upaya melestarikan lingkungan sebagai tanggung jawab atas kerusakan lingkungan yang ditimbulkan. Peringkat PROPER yang merujuk pada penelitian sebelumnya olehDeantari, Pinasti, & Herwiyanti (2019) digunakan untuk menilai kinerja lingkungan. komisaris independen adalah salah satu dari sekian organ penting perusahaan dimana berperan besar terhadap pengawasan, baik secara menyeluruh maupun khusus.…”

The Effect of Environmental Performance, Leverage and Company Size Towards Carbon Emission Disclosure on Rated Proper Company in 2015-2018

“…The carbon emissions disclosure is information about the carbon emissions which attached and provided by the company from the annual report or annual report as well as the company's sustainability report (Jannah & Muid, 2014). The disclosure of emissions information in the annual report demonstrates the transparency and accountability of a corporation for its operational activities (Deantari et al, 2019;Pratiwi & Sari, 2016). carbon emissions disclosure is a form or example of the disclosure of environmental information that is the unity of additional reports as voluntary disclosures made by the company and in PSAK No.…”

“…e-mail: indrawidianto99@yahoo.com of significant environmental problems and globally impactful for life, namely climate change in the form of global warming (Satya, 2013;Pratiwi & Sari, 2016). Climate change that attributed in global warming is caused by increased levels of carbon dioxide emissions (CO2) which produced from industrial activity resulting in a Greenhouse Gas (GHG) effect (Deantari et al, 2019).…”

“…The company or industry is required to have a concern and responsibility so that they can generate an operational activity which more effective, efficient and environmentally friendly to minimize the increase of carbon emissions (Cahya, 2016). A form of responsibility and environmental concern can be done by the company by conducting carbon emissions disclosure in company reports and showing the transparency of information, communication and environmental participation that has been Applied by the entity to stakeholders (Deantari et al, 2019;Pratiwi & Sari, 2016). The carbon emissions disclosure in Indonesia is still included in voluntary disclosure so that the practice is not often done by the industry or the company (Jannah & Muid, 2014).…”

“…The research about carbon emissions disclosure has also been done by Suhardi & Purwanto (2015), Jannah & Muid (2014), Cahya (2016), Deantari et al, (2019) and Prafitri & Zulaikha (2016). The results that expressed by each researcher are also different or can be said to be inconsistent with the aspect of environmental performance, leverage and size of the company against the carbon emissions disclosure.…”