Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan Perusahaan

Salsa, Salsa Khairunisa; Pohan, Hotman Tohir

doi:10.25105/jet.v2i2.14144

Cited by 10 publications

(21 citation statements)

References 4 publications

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“…OJK selanjutnya juga menetapkan bahwa emiten diminta menyampaikan laporan kegiatan tanggungjawab sosial dan lingkungan dalam laporan tahunan atau laporan keberlanjutan yang diatur dalam Edaran OJK No. 30/SEOJK.04/2016 (Rusmana & Purnaman, 2020).…”

Section: Pendahuluanunclassified

“…Literatur penelitian terdahulu seperti , (Alfayerds & Setiawan, 2021), , (Zuhrufiyah & Anggraeni, 2019) dan (Rusmana & Purnaman, 2020) menyatakan CED berpengaruh positif signifikan terhadap nilai perusahaan. (Kurnia et al, 2020), (Daromes et al, 2020) dan (Primanandari & Budiasih, 2021) memberikan hasil berbeda yaitu menyatakan CED tidak berpengaruh pada nilai perusahaan.…”

Section: Pendahuluanunclassified

“…CED merupakan informasi atau pengungkapan terkait pengelolaan emisi karbon yang disampaikan dalam SR dan telah diatur dalam peraturan. CED berisi serangkaian informasi, baik secara kualitatif maupun kuantitatif, yang terkait dengan manajemen emisi karbon (Rusmana & Purnaman, 2020). Isi dari CED mencakup penggunaan energi, performa, prinsip, dan tujuan dalam mengurangi risiko dari aktivitas perusahaan yang memiliki dampak terhadap iklim (Choi et al, 2013).…”

Section: Definisi Operasional Dan Pengukuran Variabelunclassified

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Sustainability Accounting: Nilai Perusahaan Dan Carbon Emission Disclosure

Apriliani,

Kadir,

Hifni

2024

GAJ

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The aim of this research is to test the correlation between carbon emission disclosure and firm value. Employing multiple linear regression analysis on energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2021, this study utilized a sample of 51 energy sector companies selected through purposive sampling methods. The findings of this research demonstrate strong evidence of a negative correlation between carbon emission disclosure and firm value. The research results also indicate that size and leverage significantly influence firm value, while profitability does not affect firm value. This study highlights the significance of carbon emission disclosure on firm value. The implications of these findings emphasize the importance of encouraging companies to be more proactive in disclosing and managing carbon emissions as a strategy to gain investor trust and support and maintain long-term value.

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Section: Pendahuluanunclassified

Section: Definisi Operasional Dan Pengukuran Variabelunclassified

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Sustainability Accounting: Nilai Perusahaan Dan Carbon Emission Disclosure

Apriliani,

Kadir,

Hifni

2024

GAJ

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“…Pemanasan global merupakan dampak lingkungan yang diabaikan oleh banyak perusahaan yang menjadi isu politik dan bisnis di sebagian besar Negara (Khairunisa & Pohan, 2022). Suhu rata-rata atmosfer meningkat di seluruh dunia dikenal sebagai pemanasan global JAA 6.2 (Pratama & Parinduri, 2019).…”

Section: Pendahuluanunclassified

Pengaruh Pengungkapan Emisi Karbon, Tata Kelola Perusahaan dan Kinerja Keuangan: Studi Di Indonesia

Safutri,

Mukhzarudfa,

Tiswiyanti

2023

JAA

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Purpose: This study was conducted to investigate how disclosure of carbon emissions, management structure, and ownership structure impact the financial performance of businesses, as measured by profitability ratios such as return on assets (ROA), return on equity (ROE), and net profit margin (NPM). Methodology/approach: The research data is sourced from the Annual Report and Sustainability Report of Energy Companies Listed on the IDX (Indonesian Stock Exchange) 2019-2021. This study uses PLS-SEM analysis and Smart-PLS software. Findings: The results show that disclosure of carbon emissions has no impact on company financial performance, management structure has a significant positive impact on financial performance, and ownership structure is found to have no impact on financial performance. Practical and Theoretical contribution/Originality: The implications of this research are expected to help management understand the factors that can maximize financial performance. In addition, potential investors are expected to be able to use the findings of this study to help them assess the condition of the company before making investment decisions. Novelty of this research in this new study, three independent variables were used: disclosure of carbon emissions, management structure, and ownership structure. In addition, there is one dependent variable, namely financial performance.

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“…Kinerja lingkungan perusahaan perlu dijaga agar selalu baik. Hal ini untuk menghindari tuntutan dari masyarakat ataupun stakeholder, sehingga keberlanjutan perusahaan akan tetap berlangsung [12]. Kinerja keuangan merupakan prestasi yang dicapai perusahaan dalam periode tertentu yang dapat mencerminkan tingkat kesehatan perusahaan.…”

Section: Pendahuluanunclassified

Pengaruh Kinerja Lingkungan terhadap Kinerja Keuangan pada Perusahaan Manufaktur

Putri

2022

ekobistek

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Corporate responsibility for three aspects, namely financial, social and environmental, is important in order to survive and grow in a sustainable manner. The environmental aspect is currently a concern considering its broad impact and related to the sustainability of the earth. In fact, there are still many companies that ignore environmental aspects in pursuit of financial aspects so that their environmental performance is still low, including in manufacturing companies whose activities cause a lot of environmental impacts. Corporate responsibility for the environment can be seen from the allocation of costs for environmental activities and the resulting environmental performance, which will ultimately affect its financial performance. This study aims to determine the effect of environmental performance on financial performance in manufacturing companies in the basic and chemical industrial sectors on the Indonesian stock exchange in 2016-2020. The type of data used in this study is quantitative data sourced from the company's financial statements. Source of data in this research is secondary data. The population in this study are manufacturing companies in the industrial sector which are listed on the Indonesia Stock Exchange in the period 2016 to 2020 with a total of 195 companies. The sampling technique used purposive sampling technique according to predetermined criteria. Based on predetermined criteria, a sample of 12 companies was obtained. The analytical method used in this study uses a logistic regression analysis test. The results of the study show that partially Environmental Performance has a significant effect on Financial Performance (ROA)

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Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan Perusahaan

Cited by 10 publications

References 4 publications

Sustainability Accounting: Nilai Perusahaan Dan Carbon Emission Disclosure

Sustainability Accounting: Nilai Perusahaan Dan Carbon Emission Disclosure

Pengaruh Pengungkapan Emisi Karbon, Tata Kelola Perusahaan dan Kinerja Keuangan: Studi Di Indonesia

Pengaruh Kinerja Lingkungan terhadap Kinerja Keuangan pada Perusahaan Manufaktur

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