The Determinant Of Carbon Emission Disclosures - Akhiroh, Titik; Kiswanto, Kiswanto (Accounting Analysis Journal, 2016)
Penelitian ini bertujuan untuk membuktikan pengaruh kinerja lingkungan, visibilitas organisasional, kondisi keuangan, dan mekanisme tata kelola terhadap pengungkapan emisi karbon di Indonesia. Pengungkapan emisi karbon diukur menggunakan checklist indeks Carbon Disclosure Project yang dikembangkan oleh Choi et al. (2013). Populasi dalam penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Sampel dalam penelitian ini diambil menggunakan teknik purposive sampling. Terdapat 32 perusahaan setiap tahun. Metode analisis penelitian ini yaitu statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa visibilitas organisasional, profitabilitas, kepemilikan manajerial, dan komite audit berpengaruh positif signifikan terhadap pengungkapan emisi karbon. Sementara itu, kinerja lingkungan, financial distress, kepemilikan institusional, dan proporsi komisaris independen tidak memiliki pengaruh yang signifikan terhadap pengungkapan emisi karbon. This study aimed to obtain empirical evidence about the influence of environmental performance, organizational visibility, financial condition, and corporate governance mechanism to extent of carbon emission disclosure in Indonesia. Carbon emission disclosure is measured by checklist Carbon Disclosure Project which developed by Choi et al. (2013). The population of this study was the company which listed in Indonesia Stock Exchange in 2012-2014. Sampel of this study was non financial company which listed in Indonesia Stock Exchange used purposive sampling method. There are 32 companies in every year. Analysis method which used in this study was descriptive statistic and multiple regression anaylsis. The result of this study showed that organizational visibility, profitability, managerial ownership and audit committee significantly influence to the extent of carbon emission disclosure. Meanwhile environmental performance, financial distress, institutional ownership and independence commissioner proportion had no significantly influence to the extent of emission disclosure.