PENGARUH KOMISARIS INDEPENDEN, UKURAN DEWAN DIREKSI, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN EMISI KARBON DIMODERASI KINERJA LINGKUNGAN PADA PERUSAHAAN SEKTOR ENERGI DI BEI TAHUN 2019-2023
DOI:
https://doi.org/10.31539/costing.v7i5.12387Keywords:
Komisaris Independen, Ukuran Dewan Direksi, Kepemilikan Institusional, Kinerja LingkunganAbstract
Pengungkapan emisi karbon merupakan salah satu upaya perusahaan menunjukkan komitmen mereka dalam upaya menjaga lingkungan hidup yang baik. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh komisaris independen, ukuran dewan direksi, dan kepemilikan institusional terhadap pengungkapan emisi karbon dimoderasi kinerja lingkungan. Metode penelitian yang digunakan adalah metode kuantitatif. Data dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan, laporan tahunan, dan laporan keberlanjutan yang diterbitkan pada website (www.idx.co.id) dan situs web perusahaan terkait. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2019-2023 yang berjumlah 87 perusahaan. Sampel dipilih dengan metode purposive sampling dan diperoleh 26 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah regresi data panel dan Moderate Regresion Analysis (MRA) dengan bantuan aplikasi EVIEWS 12. Hasil analisis menunjukkan bahwa komisaris independen tidak berpengaruh positif dan tidak signifikan terhadap pengungkapan emisi karbon. Ukuran dewan direksi berpengaruh positif dan tidak signifikan terhadap pengungkapan emisi karbon. Kepemilikan institusional tidak berpengaruh positif dan tidak signifikan terhadap pengungkapan emisi karbon. Komisaris independen dimoderasi kinerja lingkungan tidak berpengaruh positif dan tidak signifikan terhadap pengungkapan emisi karbon. Ukuran dewan direksi dimoderasi kinerja lingkungan tidak berpengaruh positif dan tidak signifikan terhadap pengungkapan emisi karbon. Kepemilikan institusional dimoderasi kinerja lingkungan tidak berpengaruh positif dan tidak signifikan terhadap pengungkapan emisi karbon.
References
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Gunawan, O. F., & Aryati, T. (2024). The influence of company profitability, liquidity, leverage, environmental performance, and managerial ownership on carbon emissions disclosure. COSTING:Journal of Economic, Business and Accounting, 7.
Hilmi, H., Puspitawati, L., & Utari, R. (2020). Pengaruh Kompetisi, Pertumbuhan Laba dan Kinerja Lingkungan terhadap Pengungkapan Informasi Emisi Karbon pada Perusahaan. Owner (Riset Dan Jurnal Akuntansi), 4(2), 296. https://doi.org/10.33395/owner.v4i2.232
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Kelvin, C., Pasoloran, O., & Randa, F. (2019). Mekanisme Pengungkapan Emisi Karbon Dan Reaksi Investor. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(2), 155. https://doi.org/10.24843/jiab.2019.v14.i02.p02
Kılıç, M., & Kuzey, C. (2019). The effect of corporate governance on carbon emission disclosures. International Journal of Climate Change Strategies and Management, 11(1), 35–53. https://doi.org/10.1108/IJCCSM-07-2017-0144
Lisadi, N. O., & Luthan, E. (2023). The Effect Of Environmental Performance And Company Characteristics On The Carbon Emission Disclosure. Management Studies and Entrepreneurship Journal, 4(5), 5839–5847. http://journal.yrpipku.com/index.php/msej
Liu, Z., & Wu, J. (2024). Evaluation index system for carbon information disclosure quality in China’s electric power sector based on a mutual information and back propagation neural network model. Utilities Policy, 89, 101781. https://doi.org/https://doi.org/10.1016/j.jup.2024.101781
Lu, W., Zhu, N., & Zhang, J. (2021). The Impact of Carbon Disclosure on Financial Performance under Low Carbon Constraints. Energies, 14(14). https://doi.org/10.3390/en14144126
Maria Eka Septia Yesiani, D. P. S. N. K. (2023). Pengaruh Kinerja Lingkungan dan Green Investment Terhadap Pengungkapan Emisi Karbon. 12(1), 102–111. https://doi.org/10.33508/jima.v12i2.5350
Nasih, M., Harymawan, I., Paramitasari, Y. I., & Handayani, A. (2019). Carbon emissions, firm size, and corporate governance structure: Evidence from the mining and agricultural industries in Indonesia. Sustainability (Switzerland), 11(9). https://doi.org/10.3390/su11092483
Nur Cahyani, P., & Gunawan, J. (2022). Pengaruh Pengungkapan Emisi Karbon dan Leverage Terhadap Nilai Perusahaan. COMSERVA Indonesian Jurnal of Community Services and Development, 2(6), 510–518. https://doi.org/10.59141/comserva.v2i6.364
Oyewo, B. (2023). Corporate governance and carbon emissions performance: International evidence on curvilinear relationships. Journal of Environmental Management, 334(January), 117474. https://doi.org/10.1016/j.jenvman.2023.117474
Pratama, Y. M. (2021). Analisis Determinan Pengungkapan Emisi Karbon Di Indonesia. Modus, 33(2), 120–137. https://doi.org/10.24002/modus.v33i2.4644
Putri, M. A., & Dura, J. (2024). Pengaruh Karakteristik Perusahaan Dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon Pada Perusahan Pertambangan Yang Terdaftar Di Bei. Jurnal Pendidikan Ekonomi: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi, Dan Ilmu Sosial, 18(1), 52–61. https://doi.org/10.19184/jpe.v18i1.46679
Putri, N. A., Pamungkas, N., & Suryaningsum, S. (2022). Pengaruh Kepemilikan Institusional, Kinerja Lingkungan, Profitabilitas, dan Pertumbuhan Terhadap carbon emission disclosure. Jurnal Akuntansi Bisnis, 20(2), 183–199. https://doi.org/10.24167/jab.v20i2.4826
Roser, H. R. and M. (2023). CO₂ emissions. Our World in Data. https://ourworldindata.org/co2-emissions
Salsabilla, C., Adrianto, F., & Alfarisi, M. F. (2024). Carbon Emissions Disclosure: Study of Companies Classified as Carbon-Intensive Industries on the Indonesian Stock Exchange. Jurnal Informatika Ekonomi Bisnis, 6, 388–393. https://doi.org/10.37034/infeb.v6i2.874
Saputra, M. F. M. (2020). Pengaruh Kinerja Lingkungan dan Biaya Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Lingkungan Sebgaia Variabel Intervening (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018. Jurnal Riset Akuntansi Tirtayasa, 5(2), 123–138. https://doi.org/10.48181/jratirtayasa.v5i2.8956
Saraswati, E., Puspita, N. R., & Sagitaputri, A. (2021). Do firm and board characteristics affect carbon emission disclosures? International Journal of Energy Economics and Policy, 11(3), 14–19. https://doi.org/10.32479/ijeep.10792
Sekaran, R. B. dan U. (2017). Research Methods for Business : A Skill-Building Approach (Seventh Edition). John Wiley & Sons.
Septiana, P., & Ardiana, P. (2024). The Impact of Carbon Emission Disclosure on Environmental Performance. Jurnal Ilmiah Wahana Pendidikan, 10(10), 681–693. https://doi.org/10.5281/zenodo.11482977
Setiawan, I., Gunawan, A., & Djunaidy, D. (2022). Analisis Pengungkapan Emisi Gas Karbon Ditinjau Dari Profitabilitas, Ukuran Perusahaan Dan Proporsi Komisaris Independen. Jurnal Bisnis, Logistik Dan Supply Chain (BLOGCHAIN), 2(1), 9–16. https://doi.org/10.55122/blogchain.v2i1.401
Siddique, M. A., Akhtaruzzaman, M., Rashid, A., & Hammami, H. (2021). Carbon disclosure, carbon performance and financial performance: International evidence. International Review of Financial Analysis, 75, 101734. https://doi.org/https://doi.org/10.1016/j.irfa.2021.101734
Simamora, R. N. H., Safrida, & Elviani, S. (2022). Carbon emission disclosure in Indonesia: Viewed from the aspect of board of directors, managerial ownership, and audit committee. Journal of Contemporary Accounting, 4(1), 1–9. https://doi.org/10.20885/jca.vol4.iss1.art1
Trinks, A., Mulder, M., & Scholtens, B. (2020). An Efficiency Perspective on Carbon Emissions and Financial Performance. Ecological Economics, 175(February), 106632. https://doi.org/10.1016/j.ecolecon.2020.106632
Ummah, Y. R., & Setiawan, D. (2021). Do Board of Commissioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 8(2), 215–228. https://doi.org/10.24815/jdab.v8i2.21332
Wang, Z., Fu, H., Ren, X., & Gozgor, G. (2024). Exploring the carbon emission reduction effects of corporate climate risk disclosure: Empirical evidence based on Chinese A-share listed enterprises. International Review of Financial Analysis, 92, 103072. https://doi.org/https://doi.org/10.1016/j.irfa.2024.103072
Wirawan, J., & Setijaningsih, H. T. (2022). Analisis Pengungkapan Emisi Karbon Di Indonesia. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 6(1), 235. https://doi.org/10.24912/jmieb.v6i1.18398
Zanra, S. W., Tanjung, A. R., & Silfi, A. (2020). The Effect of Good Corporate Governance Mechanism, Company Size, Leverage and Profitability for Carbon Emission Disclosure With Environment Performance As Moderating Variables. Bilancia:Jurnal Ilmiah Akuntansi, 4(2), 148–164. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index
Alfayerds, W. D., & Setiawan, M. A. (2021). Pengaruh Pengungkapan Emisi Karbon dan Annual Report Readability terhadap Nilai Perusahaan. Jurnal Eksplorasi Akuntansi, 3(2), 349–363. https://doi.org/10.24036/jea.v3i2.363
Amaliyah, I., & Solikhah, B. (2019). Pengaruh Kinerja Lingkungan dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon. Journal of Economic, Management, Accounting and Technology, 2(2), 129–141. https://doi.org/10.32500/jematech.v2i2.720
Astiti, N. N. W., & Wirama, D. G. (2020). Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi. https://api.semanticscholar.org/CorpusID:225638167
Awa, H. O., Etim, W., & Ogbonda, E. H. (2024). Stakeholders, stakeholder theory and Corporate Social Responsibility (CSR). International Journal of Corporate Social Responsibility, 9. https://doi.org/10.1186/s40991-024-00094-y
Bae Choi, B., Lee, D., & Psaros, J. (2013). An analysis of Australian company carbon emission disclosures. Pacific Accounting Review, 25(1), 58–79. https://doi.org/10.1108/01140581311318968
Bedi, A., & Singh, B. (2024). Does ownership structure affect carbon emission disclosure? Asian Review of Accounting, ahead-of-p(ahead-of-print). https://doi.org/10.1108/ARA-11-2023-0307
Bolton, P., & Kacperczyk, M. (2021). Do investors care about carbon risk? Journal of Financial Economics, 142(2), 517–549. https://doi.org/10.1016/j.jfineco.2021.05.008
Chandra, & Pramuditya. (2020). Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure. E-Jurnal Akuntansi. https://api.semanticscholar.org/CorpusID:234514207
Cohen, S., Kadach, I., & Ormazabal, G. (2023). Institutional investors, climate disclosure, and carbon emissions. Journal of Accounting and Economics, 76(2–3), 101640. https://doi.org/10.1016/j.jacceco.2023.101640
Elsayih, J., Datt, R., & Tang, Q. (2021). Corporate governance and carbon emissions performance: empirical evidence from Australia. Australasian Journal of Environmental Management, 28(4), 433–459. https://doi.org/10.1080/14486563.2021.1989066
Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 Ed. 10. Badan Penerbit Universitas Diponegoro.
Gunawan, B., & Meiranto, W. (2020). Pengaruh Jenis Industri, Ukuran Perusahaan, Profitabilitas, dan Kepemilikan Pemerintah Terhadap Pengungkapan Emisi Gas Rumah Kaca (Studi Empiris Pada Perusahaan Sektor Non Keuangan yang teratat di Bursa Efek Indonesia (BEI) 2015-2017). Diponegoro Journal of Accounting, 9, 1–13.
Gunawan, O. F., & Aryati, T. (2024). The influence of company profitability, liquidity, leverage, environmental performance, and managerial ownership on carbon emissions disclosure. COSTING:Journal of Economic, Business and Accounting, 7.
Hilmi, H., Puspitawati, L., & Utari, R. (2020). Pengaruh Kompetisi, Pertumbuhan Laba dan Kinerja Lingkungan terhadap Pengungkapan Informasi Emisi Karbon pada Perusahaan. Owner (Riset Dan Jurnal Akuntansi), 4(2), 296. https://doi.org/10.33395/owner.v4i2.232
Ika, S. R., Yuliani, Okfitasari, A., & Widagdo, A. K. (2022). Factors influencing carbon emissions disclosures in high profile companies: some Indonesian evidence. IOP Conference Series: Earth and Environmental Science, 1016(1), 12043. https://doi.org/10.1088/1755-1315/1016/1/012043
Indrati et al. (2021). Corporate governance mechanisms and possible financial statements containing fraud. Budapest International Research and Critics Institute Journal, 4(4), 8609–8621. https://doi.org/10.33258/birci.v4i4.2805
Kelvin, C., Pasoloran, O., & Randa, F. (2019). Mekanisme Pengungkapan Emisi Karbon Dan Reaksi Investor. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(2), 155. https://doi.org/10.24843/jiab.2019.v14.i02.p02
Kılıç, M., & Kuzey, C. (2019). The effect of corporate governance on carbon emission disclosures. International Journal of Climate Change Strategies and Management, 11(1), 35–53. https://doi.org/10.1108/IJCCSM-07-2017-0144
Lisadi, N. O., & Luthan, E. (2023). The Effect Of Environmental Performance And Company Characteristics On The Carbon Emission Disclosure. Management Studies and Entrepreneurship Journal, 4(5), 5839–5847. http://journal.yrpipku.com/index.php/msej
Liu, Z., & Wu, J. (2024). Evaluation index system for carbon information disclosure quality in China’s electric power sector based on a mutual information and back propagation neural network model. Utilities Policy, 89, 101781. https://doi.org/https://doi.org/10.1016/j.jup.2024.101781
Lu, W., Zhu, N., & Zhang, J. (2021). The Impact of Carbon Disclosure on Financial Performance under Low Carbon Constraints. Energies, 14(14). https://doi.org/10.3390/en14144126
Maria Eka Septia Yesiani, D. P. S. N. K. (2023). Pengaruh Kinerja Lingkungan dan Green Investment Terhadap Pengungkapan Emisi Karbon. 12(1), 102–111. https://doi.org/10.33508/jima.v12i2.5350
Nasih, M., Harymawan, I., Paramitasari, Y. I., & Handayani, A. (2019). Carbon emissions, firm size, and corporate governance structure: Evidence from the mining and agricultural industries in Indonesia. Sustainability (Switzerland), 11(9). https://doi.org/10.3390/su11092483
Nur Cahyani, P., & Gunawan, J. (2022). Pengaruh Pengungkapan Emisi Karbon dan Leverage Terhadap Nilai Perusahaan. COMSERVA Indonesian Jurnal of Community Services and Development, 2(6), 510–518. https://doi.org/10.59141/comserva.v2i6.364
Oyewo, B. (2023). Corporate governance and carbon emissions performance: International evidence on curvilinear relationships. Journal of Environmental Management, 334(January), 117474. https://doi.org/10.1016/j.jenvman.2023.117474
Pratama, Y. M. (2021). Analisis Determinan Pengungkapan Emisi Karbon Di Indonesia. Modus, 33(2), 120–137. https://doi.org/10.24002/modus.v33i2.4644
Putri, M. A., & Dura, J. (2024). Pengaruh Karakteristik Perusahaan Dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon Pada Perusahan Pertambangan Yang Terdaftar Di Bei. Jurnal Pendidikan Ekonomi: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi, Dan Ilmu Sosial, 18(1), 52–61. https://doi.org/10.19184/jpe.v18i1.46679
Putri, N. A., Pamungkas, N., & Suryaningsum, S. (2022). Pengaruh Kepemilikan Institusional, Kinerja Lingkungan, Profitabilitas, dan Pertumbuhan Terhadap carbon emission disclosure. Jurnal Akuntansi Bisnis, 20(2), 183–199. https://doi.org/10.24167/jab.v20i2.4826
Roser, H. R. and M. (2023). CO₂ emissions. Our World in Data. https://ourworldindata.org/co2-emissions
Salsabilla, C., Adrianto, F., & Alfarisi, M. F. (2024). Carbon Emissions Disclosure: Study of Companies Classified as Carbon-Intensive Industries on the Indonesian Stock Exchange. Jurnal Informatika Ekonomi Bisnis, 6, 388–393. https://doi.org/10.37034/infeb.v6i2.874
Saputra, M. F. M. (2020). Pengaruh Kinerja Lingkungan dan Biaya Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Lingkungan Sebgaia Variabel Intervening (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018. Jurnal Riset Akuntansi Tirtayasa, 5(2), 123–138. https://doi.org/10.48181/jratirtayasa.v5i2.8956
Saraswati, E., Puspita, N. R., & Sagitaputri, A. (2021). Do firm and board characteristics affect carbon emission disclosures? International Journal of Energy Economics and Policy, 11(3), 14–19. https://doi.org/10.32479/ijeep.10792
Sekaran, R. B. dan U. (2017). Research Methods for Business : A Skill-Building Approach (Seventh Edition). John Wiley & Sons.
Septiana, P., & Ardiana, P. (2024). The Impact of Carbon Emission Disclosure on Environmental Performance. Jurnal Ilmiah Wahana Pendidikan, 10(10), 681–693. https://doi.org/10.5281/zenodo.11482977
Setiawan, I., Gunawan, A., & Djunaidy, D. (2022). Analisis Pengungkapan Emisi Gas Karbon Ditinjau Dari Profitabilitas, Ukuran Perusahaan Dan Proporsi Komisaris Independen. Jurnal Bisnis, Logistik Dan Supply Chain (BLOGCHAIN), 2(1), 9–16. https://doi.org/10.55122/blogchain.v2i1.401
Siddique, M. A., Akhtaruzzaman, M., Rashid, A., & Hammami, H. (2021). Carbon disclosure, carbon performance and financial performance: International evidence. International Review of Financial Analysis, 75, 101734. https://doi.org/https://doi.org/10.1016/j.irfa.2021.101734
Simamora, R. N. H., Safrida, & Elviani, S. (2022). Carbon emission disclosure in Indonesia: Viewed from the aspect of board of directors, managerial ownership, and audit committee. Journal of Contemporary Accounting, 4(1), 1–9. https://doi.org/10.20885/jca.vol4.iss1.art1
Trinks, A., Mulder, M., & Scholtens, B. (2020). An Efficiency Perspective on Carbon Emissions and Financial Performance. Ecological Economics, 175(February), 106632. https://doi.org/10.1016/j.ecolecon.2020.106632
Ummah, Y. R., & Setiawan, D. (2021). Do Board of Commissioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 8(2), 215–228. https://doi.org/10.24815/jdab.v8i2.21332
Wang, Z., Fu, H., Ren, X., & Gozgor, G. (2024). Exploring the carbon emission reduction effects of corporate climate risk disclosure: Empirical evidence based on Chinese A-share listed enterprises. International Review of Financial Analysis, 92, 103072. https://doi.org/https://doi.org/10.1016/j.irfa.2024.103072
Wirawan, J., & Setijaningsih, H. T. (2022). Analisis Pengungkapan Emisi Karbon Di Indonesia. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 6(1), 235. https://doi.org/10.24912/jmieb.v6i1.18398
Zanra, S. W., Tanjung, A. R., & Silfi, A. (2020). The Effect of Good Corporate Governance Mechanism, Company Size, Leverage and Profitability for Carbon Emission Disclosure With Environment Performance As Moderating Variables. Bilancia:Jurnal Ilmiah Akuntansi, 4(2), 148–164. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index
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2024-09-15
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