EFEK BIAYA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN ENERGI DI INDONESIA
DOI:
https://doi.org/10.20527/jwmthemanagementinsightjournal.v11i3.280Keywords:
Emissions Carbon Disclosure, Environmental costsAbstract
The world currently faces issues related to climate change. Climate change poses a threat to the lives of all living beings in the form of extreme temperature increases, an increased potential for natural disasters, food crises, rising sea levels, the endangerment of flora and fauna, and heightened health risks. The proliferation of global warming issues has made stakeholders more environmentally conscious, even more aware of a company's environmental impact. The aim of this research is to understand the model of detecting Carbon Emissions Disclosure with determinants based on the Triple Bottom Line, one of which is Environmental costs. The research method involved a population of energy sector companies listed on the Indonesian Stock Exchange (BEI) for the period 2016-2020, as the energy sector has the largest environmental impact. The variable used in this research represents the triple bottom line, which is environmental costs. The analysis technique used was Eviews due to the panel data used. The research results indicate that environmental costs do not have a significant impact on carbon emissions disclosure.
Downloads
References
Acs, Z. J. and C. Armington (2001): “Gibrat’s Law Reconsidered: The RelationshipBetween Firm Growth, Establishment Age, Establishment Size and FirmSize”, Working Paper of the Regional Entrepreneurship Catalyst Kauffman Center forEntrepreneurial Leadership, Kansas City.
Apriliana, E., Nur, H., Ermaya, L., & Septyan, K. (2019). Pengaruh Tipe Industri, KinerjaLingkungan, Dan Profitabilitas terhadap Carbon Emission Disclosure. Widyakala, 6(1), 84–95.
Bae Choi, B., Lee, D., & Psaros, J. (2013). An analysis of Australian companycarbonemission disclosures. Pacific Accounting Review, 25(1), 58–79. https://doi.org/10.1108/01140581311318968
Brundtland, G. (1987). Our common future: The world commission on environment and development. Oxford, England: Oxford University Press.
Chithambo, L. (2013). Firm Characteristics and the Voluntary Disclosure of. Climate Change and Greenhouse Gas Emission Information. International Journal of Energyand Statistics, 1(3), 155–169. https://doi.org/10.1142/S2335680413500117
Clarkson, P.M., Overell, M.B. and Chapple, L. (2011), “Environmental reportinganditsrelation to corporate environmental performance”, Abacus, Vol. 47 No. 1, pp. 27-60.
Cucchiella, F., Gastaldi, M., & Miliacca, M. (2017). The management of greenhousegasemissions and its effects on firm performance. Journal of Cleaner Production, 167, 1387–1400. https://doi.org/10.1016/j.jclepro.2017.02.170
Elkington, J. (1997). Cannibals with forks – Triple bottom line of 21st century business Stoney Creek, CT: New Society Publishers
George, H. (2009). Progress and poverty. Cambridge: Cambridge University Press. (Original work published 1879). http://dx.doi.org/10.1017/CBO9780511693687
Goel, P. (2010). Triple bottom line reporting: An analytical approach for corporate sustainability. Journal of Finance, Accounting, and Management, 1(1), 27-42
Helmina, M. R. A., Sutomo, I., & Respati, N. W. (2022). Empirical Examination of Green Industry Strategy through ISO-14001 on Firm Value: Mediating Roles of Profitability and Leverage. Planning, 17(5), 1417-1424
IESR. (2021). Climate Transparency Report 2021: Real Climate Change Impacts, Indonesia Needs to Increase its Climate Action. Diambil 15 Maret 2022, darihttps://iesr.or.id/en/climate-transparency-report-2021-real-climate-change-impactsindonesia-needs-to-increase-its-climate-action
Ikhsan, A. (2008). Akuntansi Lingkungan dan Pengungkapannya. Yogyakarta: GrahaIlmu.
Kasmir. (2018). Analisis Laporan Keuangan (1 ed.). Depok: Rajawali Press.
Neumayer, Eric. 2000. In Defence of Historical Accountability for Greenhouse Gas Emissions. Ecological Economics, 33 (2); 185-192.
Peraturan Presiden. (2020). Peraturan Presiden Nomor 18 Tahun 2020 tentang Rencana Pembangunan Jangka Menengah Nasional Tahun 2020-2024.
https://jdih.setkab.go.id/PUUdoc/176020/Perpre s_Nomor_18_Tahun_2020.
Pratiwi, D. N. (2018). Implementasi Carbon Emission Disclosure The ImplementationffCarbon Emission Disclosure in Indonesia. Jurnal Ilmiah Akuntansi dan Bisnis, 13(2), 101–112.
Pristiandaru, D. L. (2021). Sumbang Emisi Terbesar, PLTU Batu BaraHarusDipensiunkan Lebih Cepat. Diambil 15 Maret 2022, darihttps://www.kompas.com/global/read/2021/09/23/084833370/sumbang-emisiterbesar-pltu-batu-bara-harus-dipensiunkan-lebih-cepat?page=all
Ulum, M., Agriyanto, R., & Warno, W. (2020). Pengaruh Pengungkapan Emisi GasRumah Kaca terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai VariabelModerasi. At-Taqaddum, 12(2), 155–168. https://doi.org/10.21580/at.v12i2.6184
United Nations. (2015). The Paris Agreement. https://doi.org/10.4324/9789276082569-2
World Research Institute. (2020). This Interactive Chart Shows Changes in the World’sTop 10 Emitters. Diambil 25 Juni 2022, dari https://www.wri.org/insights/interactive-chart-shows-changes-worlds-top-10-emitter
Downloads
Published
Issue
Section
License
Copyright (c) 2023 JWM (JURNAL WAWASAN MANAJEMEN)
This work is licensed under a Creative Commons Attribution 4.0 International License.
