Pengaruh Kinerja Lingkungan, Ukuran Perusahaan, Leverage dan Sales Growth terhadap Pengungkapan Emisi Karbon
DOI:
https://doi.org/10.37481/jmeb.v5i2.1348Keywords:
Carbon Emissions Disclosure, Environmental Performance, Firm size, Leverage, Sales GrowthAbstract
The Indonesian government has mandated corporate social and environmental responsibility reporting, shifting from its previous voluntary approach. However, many companies in Indonesia have yet to fully disclose their carbon emissions. This study examines the influence of environmental performance, firm size, leverage, and sales growth on carbon emission disclosure. Carbon disclosure is measured using a checklist from the Carbon Disclosure Project, which assesses accountability and strategic responses to climate change. The research analyzes 31 companies using panel data processed with Eviews 12 software. The findings show that firm size positively affects carbon emission disclosure, as larger companies with more resources tend to be more engaged in climate change mitigation efforts, leading to better disclosure practices. Conversely, leverage and sales growth negatively impact disclosure; firms with high debt levels often prioritize repayment over environmental reporting, while growing companies may focus more on financial performance than sustainability reporting. Additionally, the study finds that environmental performance, whether strong or weak, does not significantly affect carbon emission disclosure. These results suggest that while firm size facilitates disclosure, financial priorities and growth strategies can limit companies' willingness to report their carbon emissions transparently.
References
Afnilia, F., & Astuti, C. D. (2023). Pengaruh Volume Emisi Karbon, Pengungkapan Emisi Karbon dan Tata Kelola Perusahaan terhadap Nilai Perusahaan. Jurnal Ekonomi Trisakti, 3(2), 3795–3804. https://doi.org/10.25105/jet.v3i2.17992
Ahdiat, A. (2023). Emisi Gas Rumah Kaca Indonesia Meningkat pada 2022, Tembus Rekor Baru.Databoks.https://databoks.katadata.co.id/datapublish/2023/09/29/emisi-gas-rumah-kaca-indonesia-meningkat-pada-2022-tembus-rekor-baru#:~:text=Berikut rincian volume emisi gas rumah kaca Indonesia,Gt CO2e %2820%2C44%25%29 Pertanian%3A 0%2C19 Gt CO2e %2815%2C49%25%29
Ahmad, G. N., Ajiasri, R., & Warokka, A. (2020). The Effect Of Company Characteristics Towards Carbon Emission Disclosure and Its Impacts on Economic Consequences In Non-Financial Registered Companies In Indonesia, Malaysia, Thailand and The Philippines Period For 2008-2017. Dinamika Manajemen dan Bisnis, 3(1), 16–37. https://doi.org/10.21009/JDMB.03.1.2
Andriadi, K. D., Werastuti, D. N. S., & Sujana, E. (2023). Determinants of Carbon Emission Disclosure: A Study on Non-Financial Public Companies in Indonesia. Jurnal Ilmiah Akuntansi, 8(1), 287–310. https://doi.org/10.23887/jia.v8i1.46152
Bursa Efek Indonesia. (2021). Pengumuman Klasifikasi Industri Baru BEI (IDX Industrial Classification / IDX-IC). Bursa Efek Indonesia.
Deantari, S. A. O., Pinasti, M., & Herwiyanti, E. (2019). Faktor-Faktor Yang Mempengaruhi Pengungkapan Emisi Gas Rumah Kaca Dari Perspektif Akuntansi Hijau. Jurnal Ekonomi Syariah, 7(1), 88–111. https://doi.org/10.21043/equilibrium.v1i1
Desai, R. (2022). Determinants of Corporate Carbon Disclosure: A step Towards Sustainability Reporting. Borsa Istanbul Review, 886–896. https://doi.org/10.1016/j.bir.2022.06.007
Fitranita, V., & Wijayanti, I. O. (2020). Profitabilitas, Ukuran Perusahaan, Kinerja Lingkungan, Pertumbuhan Penjualan dan Leverage pada Pengungkapan Islamic Corporate Social Reporting. Journal of Accounting and Finance, 4(1), 29–46. https://doi.org/10.25124/jaf.v4i1.2344
Florencia, V., & Handoko, J. (2021). Uji Pengaruh Profitabilitas, Leverage, Media Exposure terhadap Pengungkapan Emisi Karbon dengan Pemoderasi. Jurnal Riset Akuntansi dan Keuangan, 9(3), 583–598. https://doi.org/10.17509/jrak.v9i3.32412
Handayani, I. (2022). Miris, Hanya Tujuh Emiten Penuhi Kelengkapan Lingkup Laporan ESG. Investor Id. https://investor.id/bumee/291568/miris-hanya-tujuh-emiten-penuhi-kelengkapan-lingkup-laporan-esg
Hapsari, D. P., Umdiana, N., Kodriyah, & Mahardini, N. Y. (2021). Carbon Emission Disclosure: Testing The Influencing Factors. International Journal of Educational Research and Social Sciences (IJERSC), 2(5), 1124–1131. https://ijersc.org/index.php/go/article/view/174
Hermawan, A., Aisyah, I. S., Gunardi, A., & Putri, W. Y. (2018). Going Green : Determinants of Carbon Emission Disclosure in Manufacturing Companies in Indonesia. International Journal of Energy Economics and Policy, 8(1), 55–61. https://doi.org/0000-0002-0372-7067
Hidayat, I., Ismail, T., Taqi, M., Yulianto, A. S., & Tangerang, M. (2022). Investigating in Disclosure of Carbon Emissions: Influencing The Elements Using Panel Data. Jurnal Reviu Akuntansi dan Keuangan, 12(2), 721–732. https://doi.org/10.22219/jrak.v12i3.23072
IESR. (2021). Deep Decarbonization of Indonesia’s Energy System : A Pathway to Zero Emissions by 2050. https://iesr.or.id/pustaka/deep-decarbonization-of-indonesias-energy-system-a-pathway-to-zero-emissions-by-2050
Inawati, W. A., & Taufiqi, M. (2022). The Influence of Proper Rating, Industrial Type, Gender Diversity on Carbon Emission Disclosure (Case Study at LQ45 Companies Listed On The Indonesia Stock Exchange 2019-2021 Period). Proceedings of the 3rd Asia Pacific International Conference on Industrial Engineering and Operations Management, 4060–4069. https://doi.org/10.46254/ap03.20220654
Kelvin, C., Pasoloran, O., & Randa, F. (2019). Mekanisme Pengungkapan Emisi Karbon dan Reaksi Investor. Jurnal Ilmiah Akuntansi dan Bisnis, 14(2), 155–168. https://doi.org/10.24843/jiab.2019.v14.i02.p02
Kusumawati, N., Afiah, E. T., Zahra, S., Komarudin, M., Widodo, W., & Azmi, S. (2022). Pengaruh Agresivitas Pajak terhadap Corporate Social Responsibility (CSR) : Untuk Menguji Teori Legitimasi. Bussman Journal : Indonesian Journal of Business and Management, 2(3), 705–716. https://doi.org/10.53363/buss.v2i3.98
Maharani, D. A., Arofah, A. A., Fatimah, I. S., & Latifah, T. (2022). Ukuran Perusahaan Memoderasi Pengaruh Sensitivitas Industri Dan Profitabiltas Terhadap Pengungkapan Emisi Karbon. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 541–550. https://doi.org/10.37641/jiakes.v10i3.1482
Meiryani, Huang, S.-M., Warganegara, D. L., Ariefianto, M. D., Teresa, V., & Oktavianie, H. (2023). The Effect of Industrial Type, Environmental Performance and Leverage on Carbon Emission Disclosure: Evidence from Indonesian LQ45 Companies. International Journal of Energy Economics and Policy, 13(4), 622–633. https://doi.org/10.32479/ijeep.14466
Ningtyas, A. A., & Triyanto, D. N. (2019). Pengaruh Kinerja Lingkungan dan Pengungkapan Lingkungan terhadap Profitabilitas Perusahaan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2015-2017). Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi, 3(1), 14–26. https://doi.org/10.36555/jasa.v3i1.532
Purba, I. A. P. L., & Candradewi, M. R. (2019). Pengaruh Leverage, Likuiditas, Profitabilitas dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility. E-Jurnal Manajemen Universitas Udayana, 8(9), 5372–5400. https://doi.org/10.24843/ejmunud.2019.v08.i09.p02
Ratmono, D., Darsono, & Selviana. (2021). Effect of Carbon Performance, Company Characteristics and Environmental Performance on Carbon Emission Disclosure : Evidence from Indonesia. International Journal of Energy Economics and Policy, 11(1), 101–109. https://doi.org/10.32479/ijeep.10456
Riantono, Edward, I., Sunarto, & Wigna, F. (2022). Factor affecting intentions of Indonesian companies to disclose carbon emission Factor Affecting Intentions of Indonesian Companies to Disclose Carbon Emission. International Journal of Energy Economics and Policy, 12(3), 451–459. https://doi.org/10.32479/ijeep.12954
Riyanti, Y. E., & Murwaningsari, E. (2023). The Role Of Stakeholder Pressure In Moderating The Effect of Green Investment, Corporate Governance and Corporate Growth on Carbon Emission Disclosure. Sibatik Journal, 2(11), 3609–3632. https://doi.org/10.54443/sibatik.v2i11.1406
Rokhlinasari, S. (2016). Teori –Teori dalam Pengungkapan Informasi Corporate Social Responbility Perbankan. Jurnal Kajian Ekonomi dan Perbankan syariah, 7(1). https://doi.org/10.24235/amwal.v7i1.217
Sari, K. P., Susanto, B., & Yuliani, N. L. (2021). Green strategy, corporate social responsibility disclosure, good corporate governance terhadap pengungkapan emisi karbon. Green strategy, corporate social responsibility disclosure, good corporate governance terhadap pengungkapan emisi karbon, 642–657. https://journal.unimma.ac.id/index.php/conference/article/view/6006
Satya, Y. (2013). Dunia Industri Sebabkan Pemanasan Global. Harian Ekonomi Neraca. https://www.neraca.co.id/article/27753/dunia-industri-sebabkan-pemanasan-global
Setiadi, I., & Nurwati. (2022). Determinan Pengungkapan Emisi Karbon Perusahaan Manufaktur di Indonesia: Perspektif Teori Stakeholders. Jurnal Ilmiah Akuntansi dan Teknologi, 14(2). https://doi.org/10.31253/aktek.v14i2.1779
Suryani, R., & Wijayati, F. L. (2019). Large Determinant of Greenhouse Gas Emissions Disclosure in Indonesia. Riset Akuntansi dan Keuangan Indonesia, 4(2), 101–117. https://doi.org/10.23917/reaksi.v4i2.8545
