Relevansi carbon emission disclosure dan karakteristik perusahaan pada perusahaan yang terdaftar di Jakarta Islamic Index

Abstract

This study aimed to analyze the influence of corporate's characteristics toward carbon emission disclosure and disclosure of carbon emission effect toward firm value. Companies characteristics variable are proxied by firm size, profitability and leverage. The sampling method is a company incorporated in the Jakarta Islamic Index (JII) which amounted of 34 companies. The data used in this study is the annual reports of each companies obtained through the Indonesia Stock Exchange and the hypotheses were tested using multiple regression analysis. The results of this study indicate that the leverage proven that is has significant negative effect toward disclosure of carbon emissions, while profitability and size of the company doesn't have significant influence. Finally, the disclosure of carbon emissions are significantly influence the value of the company. AbstrakPenelitian ini bertujuan untuk menganalisisis penngaruh karakteristik perusahaan terhadap pengungkapan emisi karbon dan pengungkapan efek emisi karbon terhadap nilai perusahaan. Variabel karakteristik perusahaan diproksikan oleh ukuran perusahaan, profitabilitas dan leverage. Metode pengambilan sampel penelitian ini adalah perusahaan yang tercatat dalam Jakarta Islamic Index (JII) yang berjumlah 34 perusahaan. Data yang digunakan adalah laporan tahunan masing-masing perusahaan yang diperoleh melalui Bursa Efek Indonesia (BEI) dan hipotesis diuji dengan menggunakan analisis regresi berganda. Hasil penelitian ini menemukan bahwa leverage terbukti berpengaruh negatif terhadap pengungkapan emisi karbon, sedangkan profitabilitas dan ukuran perusahaan tidak memiliki pengaruh, Dan, pengungkapan emisi karbon berpengaruh signifikan terhadap nilai perusahaan.

Effect of Carbon Performance, Company Characteristics and Environmental Performance on Carbon Emission Disclosure: Evidence From Indonesia

“…The larger the size of a company, the greater the pressure on economic activity it will get. Contrary to the results of previous research, Irwhantoko and Basuki (2016) and Cahya (2017) found that there is no relationship between company size and disclosure of carbon emissions because not all large companies disclose carbon emissions. Healy and Palepu (2001) in their research found that the level of information asymmetry has a significant effect on environmental disclosure, this is because managers use voluntary disclosure as a tool to reduce misunderstandings related to company spending.…”

The Effect of Profitability and Environmental Performance on the Disclosure of Carbon Emissions With Managerial Ownership as a Moderating Variable

“…This theory shows the relationship between stakeholders and the concept of legitimate, and it is understood that social responsibility disclosure has an impact on corporate reputation (Gunawan and Susilo, 2021). The company will act to protect the environment as desired by society (Cahya and Hanifah, 2017). Thus, legitimacy theory provides ideas for companies to take responsibility for the environment, so that the company can gain legitimacy from the community so that the company can maintain its existence.…”

“…According to Ahmad and Hossain (2015), legitimacy theory is one of the theories underlying the incentives of entities that voluntarily disclose social and environmental responsibility reports. The company will act to protect the environment as desired by society (Cahya and Hanifah, 2017). Thus, legitimacy theory provides ideas for companies to take responsibility for the environment, so that the company can gain legitimacy from the community so that the company can maintain its existence.…”

Do Environmental Management Systems, Environmental Performance, and Firm Size Influence Greenhouse Gas Emission Disclosures?

“…In contrast, large companies do not necessarily get maximum profits because large companies use greater operational costs. The firm size does not influence the disclosure of greenhouse gas emissions because large companies still believe that disclosure could be more effective and do not think it will negatively impact the future (Cahya, 2016). Companies also think that making disclosures will increase the company's burden because there is no awareness from company interns.…”