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All Journal JURNAL AKUNTANSI DAN BISNIS Jurnal Ekonomi, Bisnis, dan Akuntansi
Si Made Ngurah Purnaman
Unknown Affiliation
Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN EMISI KARBON DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Oman Rusmana; Si Made Ngurah Purnaman
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 1 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.897 KB) | DOI: 10.32424/jeba.v22i1.1563

Abstract

ANALISIS DAMPAK UKURAN PERUSAHAAN TERHADAP BIAYA LINGKUNGAN DAN EMISI KARBON Si Made Ngurah Purnaman; Ramadhan, Andi Muhammad Fuad; Awal, Taufan Sufatriansa
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1025

Abstract

This study explores how company size affects environmental costs and carbon emission transparency in Indonesia's metal and mining sector. Despite its economic importance, the industry contributes heavily to environmental harm. Analyzing secondary data from 20 listed companies, most are classified as large firms. Environmental cost reporting varies greatly, from IDR 35 million to IDR 708 billion. Five companies lack valid carbon data or fall short of OJK standards, while PT Trimegah Bangun Persada records the highest emissions. Larger companies tend to report more extensively, though not always comprehensively. The study highlights the need for stricter regulations to ensure environmental reporting transparency.
Co-Authors Awal, Taufan Sufatriansa Oman Rusmana Ramadhan, Andi Muhammad Fuad