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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) IJBE (Integrated Journal of Business and Economics) Jurnal Riset Akuntansi dan Keuangan Asian Journal of Aquatic Sciences Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Community Engagement Research for Sustainability Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Journal of Accounting Research, Organization and Economics (JAROE)
Pipin Kurnia
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
CAN CARBON EMISSIONS DISCLOSURE BOOST PROFITABILITY? THE CRITICAL ROLE OF FOREIGN BOARD Kurnia, Pipin; Darlis, Edfan; Agusti, Restu; Supriono, Supriono; Wiguna, Meilda; Khan, Muhammad Arsalan
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.2.21

Abstract

Abstrak - Dapatkah Pengungkapan Emisi Karbon Meningkatkan Profitabilitas? Peran Kunci Dewan AsingTujuan - Penelitian ini bertujuan mengetahui dampak pengungkapan emisi karbon terhadap profitabilitas akuntansi melalui peran moderasi anggota dewan asing.Metode – Penelitian ini menggunakan analisis regresi berganda. Sampel penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia periode 2016-2022.Temuan Utama -  Penelitian ini menemukan bahwa pengungkapan emisi karbon berpengaruh positif terhadap profitabilitas. Keberadaan anggota dewan asing memperkuat efek ini. Tekanan stakeholders eksternal mendorong perusahaan untuk mengungkapkan informasi karbon sehingga meningkatkan legitimasi dan kepercayaan investorImplikasi Teori dan Kebijakan – Penelitian ini menunjukkan relevansi teori stakeholders dalam peningkatan kinerja perusahaan. Dalam aspek praktis, penelitian ini mengusulkan supaya pengungkapan emisi karbon harus dipertimbangkan dalam pengambilan keputusan.Kebaruan Penelitian - Penelitian ini mengintegrasikan kehadiran anggota dewan asing dengan kinerja perusahaan di negara berkembang. Abstract - Can Carbon Emissions Disclosure Boost Profitability? The Critical Role of Foreign BoardPurpose - This study aims to determine the impact of carbon emission disclosure on accounting profitability through the moderating role of foreign board members.Method - This study uses multiple regression analysis. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2022.Main Findings - This study finds that carbon emission disclosure has a positive effect on profitability. The presence of foreign board members strengthens this effect. External stakeholder pressure encourages companies to disclose carbon information, thereby increasing legitimacy and investor confidence.Theory and Practical Implications - This study demonstrates the relevance of stakeholder theory in improving company performance. Practically, this study proposes that carbon emission disclosure should be considered in decision-making.Novelty - This study integrates the presence of foreign board members with profitability in developing countries.
Co-Authors ', Boiman ', Desmiyawati ', Yusralaini Abdul Rahman Afrilia Ulfa, Oetari Aisyah Maulyantini Alamsyah, Mudrika Anasri, Anasri Arai, Putri Astrid Faradisty Azwir Nasir Batubara, Ummi Mardhiah Benni Sumardi Chairin Zhela Cahyani Claudya Shelviana Angelina Dani Rahman Raja Debby Purnomo, Debby Debora Ully Natalia Rumajar Desmiyawati - Desmiyawati -, Desmiyawati Dhani Yudhi Rivelino, Dhani Yudhi Dharma Wahyudi, Dharma Dika Miftah Faridh Djari, Anthon A Djari, Anthon A. Doddy Setiawan Edfan Darlis Ernawilis - Febrina Prima Putri Feliatra Ghazali, Tengku Muhammad Hardi Hardi Harisman Harisman Iesje Lukistyowati Imam Fadli, Imam Junita, Dewi Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Karlina Mulyani, Karlina Kennedy - Kennedy, Kennedy Khan, Muhammad Arsalan Kiki Noviem Mery Lasmia Dharma Lily - Mardalisa, Mardalisa Meilda Wiguna Mela, Nanda Fito Mella, Nanda Fito Mohammad Fajar Muhammad Alqodri Muhammad Hafiz Mutia Yesnita, Mutia Nasrizal, Nasrizal Nita Wahyuni Nova Ofita, Nova Novita Indrawati Novita, Elva Chelia Nur Azlina Nurainun Nurainun Nurmayanti M, Poppy Pasaribu, Roberto Patar Poppy Nurmayanti Pratiwi, Ananda Putriani, Tina Raja Adri Satriawan Raja Adri Satriawan Surya Ramadhani, Febry Rasuli Rasuli Restu Agusti Ria Nelly Sari Rindu Kurnia Putri Rio Safriadi Rita Anugerah Rizky Fitriyanti Sem Paulus Silalahi Sri Rezeki Supriono Supriono Supriono Supriono Suri Novira Susilatri Susilatri, Susilatri Syaputra, Haizil Adam Teguh Dheki Hakri Vince Ratnawati Wahid Qadri Damanik Walmi Sholihat Yesi Irawati Yesi Mutia Basri Yesi Mutia Basri Yesy Tria Anita Yusralaini ' Yusrarlaini - Yusrawati Juwita Harahap Yusuf Yan AS Zulbahridar ' Zulbahridar Zulbahridar