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All Journal Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Journal of Tourism Economics and Policy Transekonomika : Akuntansi, Bisnis dan Keuangan Journal Of Business, Finance, and Economics (JBFE) East Asian Journal of Multidisciplinary Research (EAJMR) Journal Research of Social Science, Economics, and Management International Journal of Management Research and Economics Jurnal Penelitian Pendidikan Indonesia International Journal of Economics, Commerce, and Management E-JURNAL AKUNTANSI E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Ni Made Adi Erawati
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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PENGARUH KINERJA LINGKUNGAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN EMISI KARBON Anak Agung Sayu Istri Nandalika Putri; Ni Made Adi Erawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i07.p02

Abstract

Perubahan iklim akibat emisi karbon menjadi perhatian global karena dampaknya terhadap lingkungan, kesehatan, dan ekonomi. Berdasarkan teori legitimasi, perusahaan memperkuat keterbukaan informasi melalui pengungkapan emisi karbon. Penelitian ini menguji pengaruh kinerja lingkungan, dewan komisaris, komisaris independen, serta komite audit terhadap pengungkapan emisi karbon pada perusahaan sektor energi yang tercatat di Bursa Efek Indonesia selama periode 2022-2024. Sampel penelitian dipilih melalui teknik purposive sampling dengan total 40 perusahaan, dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukan bahwa kinerja lingkungan, dewan komisaris, dan komite audit berpengaruh positif signifikan, sedangkan komisaris independen tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Berbeda dengan penelitian terdahulu yang umumnya menguji mekanisme tata kelola secara parsial, penelitian ini mengintegrasikan kinerja lingkungan dengan tiga mekanisme tata kelola sekaligus pada sektor energi—sektor beremisi tinggi yang kajiannya masih terbatas di Indonesia—sehingga memberikan pengujian teori legitimasi yang lebih komprehensif dan membuka ruang penjelasan pelengkap dari perspektif stakeholder theory dan agency theory ketika sinyal tata kelola tidak konsisten. Temuan ini mengimplikasikan bahwa penguatan kinerja lingkungan dan mekanisme tata kelola merupakan langkah strategis dalam mempertahankan legitimasi, sekaligus memberi kontribusi praktis bagi perusahaan, investor, dan regulator dalam mendorong tata kelola yang lebih efektif, tanggung jawab lingkungan yang lebih besar, serta pengungkapan emisi karbon yang lebih terbuka, konsisten, dan berkelanjutan.     Climate change driven by carbon emissions has become a global concern due to its impact on the environment, public health, and the economy. Drawing on legitimacy theory, companies enhance transparency through carbon emission disclosure to preserve societal legitimacy. This study examines the effect of environmental performance, board of commissioners, independent commissioners, and audit committee on carbon emission disclosure among energy sector companies listed on the Indonesia Stock Exchange during 2022-2024. The sample consists of 40 companies selected through purposive sampling and analyzed using multiple linear regression. The results show that environmental performance, board of commissioners, and audit committee have a significant positive effect on carbon emission disclosure, while independent commissioners have no significant effect. Unlike prior studies that generally test governance mechanisms individually, this study integrates environmental performance with three governance mechanisms simultaneously within the energy sector—a high-emission industry still underexplored in the Indonesian context—offering a more comprehensive test of legitimacy theory and, where governance signals conflict, opening space for complementary explanations from stakeholder and agency perspectives. These findings imply that strengthening environmental performance and governance mechanisms is a strategic pathway for maintaining legitimacy, providing practical guidance for companies, investors, and regulators, and a basis for future research to incorporate additional determinants of carbon emission disclosure.  
Co-Authors A.A Sagung Desy Pratami Adinda Shavina Putri Hermanto Ali Djamhuri Anak Agung Gde Putu Widanaputra Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Agung Kresnandra Anak Agung Sayu Istri Nandalika Putri Ananta, Basitho Majid Endi Ayu Ratih Maristanda Sidartha Bagus Meshawidiyatmika Samhita candra maha prihantini Cok Istri Krisnanda Widani Cok Istri Prami Shintia Dewa Gede Wirama Dewi, Ni Luh Putu Rastika Endra Kartika Yudha Gde Adi Pradnyana Gusti Ayu Nyoman Budiasih I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Teja Wijaya I Ketut Artha Suryana I Ketut I Ketut Sujana I Ketut Sujana I Ketut Yadnyana I Ketut Yadnyana I Made Bhaskara Sastra I Made Prasetia Dwikamajaya I Made Sadha Suardikha I Putu Sudana Ida Ayu Ary Mahadewi Ida Ayu Enny Kiranayanti Ida Ayu Putri Wulandari Kadek Krishna Dhananjaya Kadek Surianingsih Komang Ayu Krisnadewi Komang Kartika Tri Pradani Luh Ayu Sri Budiyani Luh Dita Dian Wijaya Made Krisna Purna Nugraha Made Putri Ardia Garini Maria M Ratna Sari Maria M Ratna Sari, Maria M Ratna Mayma Berlinasari N Kadek Lilik Ayu Pratiwi Ni Kadek Intan Nuariyanti Ni Kadek Jyoti Krishna Maheswari Ni Kadek Risma Sintya Kadek Risma Sintya Dewi Ni Made Ade Yuliyani Ni Made Dian Fitriyani Ni Made Kusuma Ayuni Ni Made Sinta Pradnyani Ni Putu Ayunda Prihantini Ni Putu Devi Aryani Ni Putu Lia Victoria Ni Putu Yeni Ari Yastini Ni Putu Yunita Devi Ni Wayan Venti Lunadewi Nyoman Purmita Dewi Oka Dhananjaya Bhujangga PRADNYANA, Komang Wisnu Aria Puan Nazhifa Afronisa Putu Krishna Prasetya Budi Putu Riesty Masdiantini Risma Julkismayana Surianingsih, Kadek Suryawibawa, Ida Bagus Oka Wirakusuma , Made Gede