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All Journal Jurnal Ekonomi MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma Jurnal Al-Iqtishad Jurnal Penelitian Ekonomi dan Bisnis MEDIA IJBE (Integrated Journal of Business and Economics) JURNAL AKUNTANSI Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Jurnal Akuntansi dan Keuangan SYNERGY: Jurnal Bisnis dan Manajemen Apssai Accounting Review (ApAR) CANANG: Jurnal Pengabdian Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Meilda Wiguna
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology 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 ', Andreas ', Desmiyawati ', Hardi ', Nurhanifah Ade Erpita Safitri Adhitio Pratama Ramadika Adhitya Agri Putra Adhitya Agri Putra Adinda Mutia Ahmad Fauzan Alfiati Silfi Alfiati Silfi Alfiati Silfi Andreas Andres Gunaldo Raf Arisna Rahmadani Astrid Faradisty Aulia Rahman Awalia, Rahmi Azwir Nasir Chici Claraini Dasrol Dasrol David Seand Rafael Lubis Dea Listika Sari Desmiyawati ' Desmiyawati - Devi Safitri Edfan Darlis Efferida Septa Bella Efrizar, Rona Eka Hariyani Elisabeth Erintan Br. Purba EMRINALDI NUR DP EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Enni Savitri Faradisty, Astrid Fariz Hermawan Febita Agustina Ndruru Fitriatul Aini Gultom, Calvin Pembri Hardi Hardi Hardi ' Hardi Hardi Hardi Hardi Hardi Hardi, Hardi Id’ha, Harmayanda Isma, Muhammad Fauzan Ivonita, Azzahra Julita, Julita Junaidi ' Kennedy -, Kennedy Khan, Muhammad Arsalan Kurniawan, Raja M.Mubyansa Lidya Elfrina Mela, Nanda Fito Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Arrijalul Akbar Nasrizal Nita Wahyuni Novita Indrawati Novita Saulina Br Situmorang Nugraha Tasya Ramadhanty nur azlina Nuria Rahma Pipin Kurnia Pipin Kurnia Purwoko, Agus Rasuli Rasuli Reni, Sonia Restu Agusti Ria Erinda Putri Ria Nelly Sari Riska Natariasari Risky, Cindi Amelia Rita Anugerah Riza Safitri Rosmayani Rosmayani Safitri Purwanti Ningsih, Helis Saumi Aryandini, Saumi Sem Paulus Silalahi Shavira Maulydia, Shavira Silviani, Amanda Agnes Sri Husniati Sri Indarti Supriono Supriono Syah, Encik Sonya Maretha Thamrin Tri Putri Lestari, Tri Putri Ulfa Afifah Ulfa Afifah, Ulfa Ulfah Maria Vince Ratnawati Wanda Dedi Saputra Wimpi Abhirama Janitra Yessi Mutia Basri Yudha, Pratama Elka Yuliza Yulzam, Zakiah Fitri Salsabila Yuneita Anisma Yunieta Aniesma Yusralaini Yusralaini Zirman Zirman Zirman Zirman, Zirman