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All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Media Mahardhika JIPI (Jurnal Ilmiah Penelitian dan Pembelajaran Informatika) Jurnal Mantik JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Community Engagement and Emergence Journal (CEEJ) Jurnal Ilmiah Akuntansi Kesatuan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Penelitian Manajemen Terapan (Penataran) Jurnal Cakrawala Ilmiah IQTISHADequity jurnal MANAJEMEN Technology and Society Perspectives (TACIT)
Abdul Ghofur
Fakultas Ekonomi Universitas Islam Lamongan, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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The Effect Institutional Ownership and Environmental Certification on Carbon Emissions Disclosure Ghofur, Abdul; Syafik, Mohammad
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3770

Abstract

This study explores carbon emission disclosure by non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2022 period. The purpose of this study is to analyze the effect of institutional ownership on the intensity of carbon emission disclosure, as well as the moderating role of environmental certifications such as ISO 14001 or EMAS in this relationship. The method used is quantitative analysis through unbalanced panel data regression with a fixed effects model, including variables such as institutional ownership, environmental certification, and their interaction. The results of the analysis show that institutional ownership significantly increases the level of carbon emission disclosure, as oversight pressure from large shareholders encourages managerial transparency. However, companies with environmental certification tend to reduce additional disclosure, as if they already feel they have met credibility standards. This is evident from the negative interaction coefficient between institutional ownership and environmental certification. This finding reveals a paradox: certification, which should increase environmental responsibility, can reduce the initiative to share information voluntarily. In conclusion, regulators and institutional stakeholders need to promote policies that ensure consistent emissions disclosure, including among certified companies, to reduce information asymmetry and strengthen carbon accountability.
Co-Authors Abid Muhtarom Abid Muhtarom Abid Muhtarom, Abid Alviani Kusumaningrum Amrozi, Akhmad Imam Andi Farouq Hasan Aris Nur Rakhmayani Bachri, Affan Bambang Eko Muljono Cholidah, Lilik Nur Damayanti, Dhita Dhora Deddi Nordiawan Dwi Nur Fadhillah Efendy, Yuhronur Eka Khusniatuz Zahro Ekasari, Ratna Evi Novitasari Handayani, Sutri Husen - Husen, Husen Husen Imam Tresno Edy Ismiranda Julien Kemal Farouq M Kemal Farouq Mauladi Lusi Indha Kurnianing Dewi Mauladi, Kemal Farouq Miftakhul Arif Mohammad Rizal Nur Irawan Mohammad Rizal Nur Irawan Mohammad Rizal Nur Irawan Irawan Mubtadi Faisol Athobari Muhtarom, Abid Noer Rafikah Zulyanti Nordiawan, Deddi Novianti Agustina Nuri Ajeng Ningtyas Nuril Badriyah Nurul Badriyah Pambudy, Akhlis Priya Ramilusholikha, Sahiva Randi Bachtiar Afandi Ratna Ekasari Rico Rohman Rivatul Ridho Elvierayani Sherlyna Alyazana Salsabila Sulaeman, Moh Muklis Suprapto, Hery Syafik, Mohammad Umi Nur Aini Winda Listya Anggraini Yuhronur Efendi Yuhronur Efendi Yuhronur Efendi Zulkifli Lubis Zulkifli Lubis