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All Journal Jurnal Ilmiah Akuntansi dan Humanika Golden Ratio of Finance Management
Anak Agung Istri Pradnyarani Dewi
Universitas Warmadewa
Humanities Economics, Econometrics & Finance Social Sciences

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Firm Characteristics and Carbon Emission Transparency: Evidence from Indonesian Energi Companies in 2024 Ni Wayan Apriyani; A.A. Pt. Agung Mirah Purnama Sari; Anak Agung Istri Pradnyarani Dewi
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2118

Abstract

The objective of this study is to examine how energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2024 disclose their carbon emissions in relation to profitability, leverage, and firm size. The study's urgency stems from the fact that businesses in the energy sector contribute significantly to greenhouse gas emissions, making carbon emission reporting transparency an essential component of establishing a company's reputation and guaranteeing its sustainability. In addition, Indonesia’s emission reduction targets and implementation, as reported by Climate Action Tracker 2024, are still insufficient to keep global warming below 1.5°C. The sampling method employed is saturated sampling (census) based on specific criteria, resulting in 75 observations. This study uses cross-sectional data for the year 2024. The analytical model applied is ordinary least squares (OLS). OLS is chosen as it is a BLUE estimator and is considered the most appropriate method for testing causal relationships among observed variables. Firm size has a positive impact on carbon emission reporting, but profitability and leverage have no effect, according to empirical findings. The study's conclusions contradict legitimacy theory because carbon emission reporting policies are still optional, which encourages businesses to prioritize improving their financial performance. However, large firms tend to increase the transparency of carbon emission reporting as an effort to maintain reputation and obtain social legitimacy. The results are also not in line with stakeholder theory, as firms with high leverage tend to prioritize financial stability over carbon emission reporting, which requires additional costs.
Analisis Implementasi Green Accounting Berbasis Tri Hita Karana pada Pengelolaan Sacred Monkey Forest Sanctuary Anak Agung Erna Listya Dewi; Anak Agung Istri Pradnyarani Dewi; Ni Made Vita Indriyani
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i1.112768

Abstract

Penelitian ini berfokus pada kajian penerapan green accounting yang dikaitkan dengan nilai-nilai Tri Hita Karana (THK) dalam pengelolaan kawasan wisata konservasi di Mandala Suci Wenara Wana (Sacred Monkey Forest Sanctuary), Ubud, Bali. Studi ini menggunakan pendekatan kualitatif melalui metode studi kasus untuk memahami praktik pengelolaan lingkungan dalam konteks kearifan lokal Bali. Informan penelitian dipilih secara purposive dan melibatkan pengelola kawasan, staf operasional, masyarakat lokal, serta wisatawan. Data penelitian diperoleh melalui wawancara, observasi lapangan, dan dokumentasi, kemudian dianalisis dengan model analisis interaktif Miles, Huberman, dan Saldaña. Temuan penelitian menunjukkan bahwa penerapan green accounting tercermin melalui berbagai aktivitas pengelolaan lingkungan, seperti pengalokasian biaya konservasi, pencatatan biaya lingkungan, pelaksanaan program sterilisasi satwa, pengolahan limbah melalui fasilitas kompos, serta pemeliharaan kawasan hutan. Praktik tersebut juga merefleksikan prinsip THK yang meliputi dimensi parahyangan, pawongan, dan palemahan, sehingga mendukung pengelolaan destinasi wisata berbasis konservasi yang berorientasi pada keberlanjutan.
Co-Authors AA Pt. Agung Mirah Purnama Sari Anak Agung Erna Listya Dewi Ni Made Vita Indriyani Ni Wayan Apriyani