Carbon Emission Disclosure: Studi pada Perusahaan Manufaktur Indonesia

Irwhantoko Irwhantoko, Basuki Basuki




Abstract


Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap pengungkapan emisi karbon. Faktor yang diuji di dalam penelitian ini meliputi ukuran perusahaan, profitabilitas, kompetisi, per­tumbuhan, rasio utang pada ekuitas, dan reputasi Kantor Akuntan Publik. Metode yang digunakan untuk mengukur seberapa luas pengungkapan emisi karbon mengadopsi dari check list yang dikembangkan berdasarkan lembar permintaan yang diperoleh dari Carbon Disclosure Project (CDP). Sampel penelitian ini dipilih menggunakan purposive sampling dan terseleksi 19 per­usahaan pemanufakturan yang lterdaftar di Bursa Efek Indonesia berturut-turut mulai dari tahun 2012- 2013. Hasil penelitian ini menunjukan bahwa rasio utang pada ekuitas berpengaruh negatif signifikan pada pengungkapan emisi karbon, sementara faktor lainnya tidak berpengaruh signifikan.


Keywords


Emisi Karbon, Gas Rumah Kaca, Pemanasan global, Pengungkapan Suka¬rela, Protokol kyoto

References


Ahmad, Z., Hassan, S., and Mohammad, J. (2003). Determinants of environmental reporting in Malaysia. International Journal of Business Studies, 11(1), 69.

Borghei-Ghomi, Z., and Leung, P. (2013). An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia. Accounting and Finance Research, 2(1), p110.

Choi, B.B., Lee, D., and Psaros, J. (2013). An Analysis of Australian Company Carbon Emission Disclosures. Pacific Accounting Review, 25(1), 58-79.

Cormier, D., and Magnan, M. (2003). Environmental Reporting Management: a Continental European Perspective. Journal of Accounting and public Policy, 22(1), 43-62.

Craswell, A.T., and Taylor, S.L. (1992). Discretionary disclosure of reserves by oil and gas companies: an economic analysis. Journal of Business Finance & Accounting, 19(2), 295-308.

D'Amico, E., Coluccia, D., Fontana, S., and Solimene, S. (2014). Factors Influencing Corporate Environmental Disclosure. Business Strategy and the Environment.

Deegan, C., Rankin, M., and Tobin, J. (2002). An examination of the corporate social and environmental disclosures of BHP from 1983-1997: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 312-343.

__________, and Unerman, J. (2006). Financial Accounting Theory: McGraw-Hill Education Maidenhead.

Eleftheriadis, I.M., and Anagnostopoulou, E.G. (2014). Relationship Between Corporate Climate Change Disclosures and Firm Factors. Business Strategy and the Environment.

Elkington, J. (1997). Cannibals with Forks The Triple Bottom Line of 21st Century Business. Oxford: Capstone Publishing Limited.

Freedman, M., and Jaggi, B. (2005). Global Warming, Commitment to the Kyoto Protocol, and Accounting Disclosures by the Largest Global Public Firms from Polluting Industries. The International Journal of Accounting, 40(3), 215-232.

Gallego‐Álvarez, I. (2010). Indicators for Sustainable Development: Relationship between Indicators Related to Climate Change and Explanatory Factors. Sustainable Development, 20(4), 276-292.

Ghozali, I., and Chariri, A. (2007). Teori Akuntansi (Vol. 3). Semarang: Badan Penerbit Universitas Diponegoro

Gray, R., Owen, D., and Adams, C. (1996). Accounting & Accountability: Changes and Challenges in Corporate Social and Environmental Reporting: Prentice Hall.

Horváthová, E. (2010). Does environmental perfor-mance affect financial performance? A meta-analysis. Ecological Economics, 70(1), 52-59.

Jannah, R., and Muid, D. (2014). Analisis Faktor-Faktor yang Mempengaruhi Carbon Emission Disclosure pada Perusahaan di Indonesia (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012).

Long, X., Naminse, E.Y., Du, J., and Zhuang, J. (2015). Nonrenewable energy, renewable energy, carbon dioxide emissions and economic growth in China from 1952 to 2012. Renewable and Sustainable Energy Reviews, 52, 680-688.

Luo, L., Lan, Y.-C., and Tang, Q. (2010). Corporate Incentives to Disclose Carbon Information: Evidence from Global 500. SSRN 1725106.

_____, Tang, Q., and Lan, Y.-C. (2013). Comparison of Propensity for Carbon Disclosure between Developing and Developed Countries: A Resource Constraint Perspective. Accounting Research Journal, 26(1), 6-34.

March, J. G. (1981). Decisions in organizations and theories of choice. Perspectives on organization design and behavior, 205, 44.

Peng, J., Sun, J., and Luo, R. (2014). Corporate Voluntary Carbon Information Disclosure: Evidence from China's Listed Companies. The World Economy, 38(1), 91-109.

Prado-Lorenzo, J.-M., Rodríguez-Domínguez, L., Gallego-Álvarez, I., and García-Sánchez, I.-M. (2009). Factors Influencing the Disclosure of Greenhouse Gas Emissions in Companies World-Wide. Management Decision, 47(7), 1133-1157.

Ratnatunga, J. (2007). Carbon Cost Accounting: The Impact of Global Warming on the Cost Accounting Profession. Journal of applied management accounting research, 5(2).

Roberts, R.W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595-612.

Sartono, A. (2001). Manajemen Keuangan ”Teori dan Aplikasi. Yogyakarta: BPFE.

Stanny, E., and Ely, K. (2008). Corporate Environmen-tal Disclosures about the Effects of Climate Change. Corporate Social Responsibility and Environmental Management, 15(6), 338-348.

Tang, Q., and Luo, L. (2011). Transparency of Cor-porate Carbon Disclosure: International Evidence. SSRN 1885230.

Titman, S., and Trueman, B. (1986). Information quality and the valuation of new issues. Journal of Accounting and economics, 8(2), 159-172.

United Nations Framework Convention on Climate Change (UNFCCC). (1998). Kyoto Protocol to The United Nations Framework Convention on Climate Change.

________. (2001). Report of the Conference of the Parties on its seventh session, held at Marrakesh from 29 October to 10 November 2001 Addendum part two: Action taken by the Conference of the Parties (Vol. 2, pp. 43).

________. (2012). Doha Amendment to the Kyoto Protocol.

Watts, R.L., and Zimmerman, J.L. (1986). Positive accounting theory.

Zhao, R., and Zhong, S. (2015). Carbon labelling influences on consumers’ behaviour: A system dynamics approach. Ecological Indicators, 51, 98-106.

Zorio, A., García-Benau, M.A., and Sierra, L. (2013). Sustainability Development and the Quality of Assurance Reports: Empirical Evidence. Business Strategy and the Environment, 22(7), 484-500. doi: 10.1002/bse.1764.


Full Text: PDF

The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2016.Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

click tracking
View My Stats




Copyright © Research Center Web-Dev Team