The Effect of Corporate Governance and Environmental Performance on the Disclosure of Carbon Emissions in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX)

Syntia Sumarni; Linda Wahyu Marpaung

doi:10.47663/ibec.v3i1.272

Authors

Syntia Sumarni Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Linda Wahyu Marpaung Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

DOI:

https://doi.org/10.47663/ibec.v3i1.272

Keywords:

Corporate Governance, Environmental Performance, Carbon Emissions, Manufacturing

Abstract

This study aims to determine whether corporate governance and environmental performance have a significant effect on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia stock exchange. This research uses quantitative methods. The research population uses data from 2018 to 2022 sourced from www.idx.co.id and the company's website with a total sample of 60 company reports. The sampling technique used purposive sampling. Data analysis and testing consists of descriptive statistics, classical assumption tests, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and the coefficient of determination test (R² test). Partial research results show that corporate governance has no effect and is not significant to the disclosure of carbon emissions. Environmental performance has a significant effect on disclosure of carbon emissions. Based on the results of simultaneous testing, it is known that the results of the F test show that corporate governance and environmental performance have a significant effect on disclosure of carbon emissions.

Downloads

Download data is not yet available.

References

Adrain, S. (2012). Good Cooperate Governance. Sinar Grafika.

Asyari, S., & Hernawati, E. (2023). Pengaruh Pengungkapan Emisi Karbon Dan Kinerja Lingkungan Terhadap Reaksi Investor Dengan Media Exposure Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 10(2), 319–342. https://doi.org/10.25105/jat.v10i2.15899

Bae Choi, B., Lee, D., & Psaros, J. (2013). An analysis of Australian company carbon emission disclosures. Pacific Accounting Review, 25(1), 58–79. https://doi.org/10.1108/01140581311318968

Dorthy, H. (2023). METODE PENELITIAN KUANTITATIF. SANABIL.

Ghozali, I. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Badan Penerbit Universitas Diponegoro.

Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19 (Cetakan ke). Badan Penerbitan Universitas Diponegoro.

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26. (Cetakan 10). Badan Penerbitan Universitas Diponegoro.

Hayaah, A. N. (2023). Pengaruh Penerapan Green Accounting, Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE), 1(2), 121–140.

Kementerian Lingkungan Hidup dan Kehutanan. (2023). Keputusan Menteri Lingkungan Hidup dan Kehutanan Nomor SK.386/MENLHK/SETJEN/KUM.1/4/2023 Tentang Hasil Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup Tahun 2021-2021. 84, 1–147.

Khanifah, K., Udin, U., Hadi, N., & Alfiana, F. (2020). Environmental performance and firm value: Testing the role of firm reputation in emerging countries. International Journal of Energy Economics and Policy, 10(1), 96–103. https://doi.org/10.32479/ijeep.8490

Priyatno, D. (2018). SPSS?: Panduan Mudah Olah Data Bagi Mahasiswa dan Umum (Giovanny (ed.); Ed. 1). Andi.

Safutri, D., Mukhzarudfa, M., & Tiswiyanti, W. (2023). Pengaruh Pengungkapan Emisi Karbon, Tata Kelola Perusahaan dan Kinerja Keuangan: Studi Di Indonesia. Jurnal Akademi Akuntansi, 6(2), 273–293. https://doi.org/10.22219/jaa.v6i2.25065

Sitanggang, R. P., & Ratmono, D. (2019). Pengaruh Tata Kelola Perusahaan Dan Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Mediasi. Diponegoro Journal of Accounting, 8(2013), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting