Pengaruh Profitabilitas, dan Leverage Terhadap Pengungkapan Emisi Karbon
Keywords:
Disclosure of Carbon Emissions, Profitability and Leverage.Abstract
This study aims to determine the effect of profitability and leverage on the disclosure of carbon emissions in non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period, either partially or simultaneously. In this study, the independent variables used are profitability as proxied by Return On Asset (ROA), leverage with Debt to Total Asset Ratio (DAR), and the dependent variable is carbon emission disclosure. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The research sample is 13 companies with a research period of 3 years, resulting in 33 samples obtained by purposive sampling technique. The data analysis method used is multiple linear regression analysis with SPSS version 26 program. The results show that the profitability and leverage variables simultaneously influence the disclosure of carbon emissions. Partially, the profitability variable has no effect on the disclosure of carbon emissions, partially leverage has an effect on the disclosure of carbon emissions.
References
Akbaş, H. E., & Canikli, S. (2019). Determinants of voluntary greenhouse gas emission disclosure: An empirical investigation on Turkish firms. Sustainability (Switzerland), 11(1). https://doi.org/10.3390/su11010107
Allam, G. A., & Diyanty, V. (2020). Determinants of carbon emission disclosure. Journal of Economics, Business, & Accountancy Ventura, 22(3), 333–346. https://doi.org/10.14414/jebav.v22i3.1207
Angelia, N., & Toni, N. (2020). The Analysis of Factors Affecting Dividend Policy in Food and Beverage Sector Manufacturing Companies Listed in Indonesia Stock Exchange in 2015-2017. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(2), 902–910. https://doi.org/10.33258/birci.v3i2.918
Anggraeni, F. L. (2020). Analisis faktor-faktor yang mempengaruhi pengungkapan emisi karbon pada perusahaan Non-Keuangan di Bursa Efek Indonesia.
Apriliana, E. (2019). Pengaruh Tipe Industri, Kinerja Lingkungan, Dan Profitabilitas Terhadap Carbon Emission Disclosure. Widyakala Journal, 6(1), 84. https://doi.org/10.36262/widyakala.v6i1.149
Brown, N., & Deegan, C. (2012). The public disclosure of environmental performance information-a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, 29, 37–41.
Choi, B. B., Doowon, Lee, & Jim. (2013). An Analysis of Australian Company Carbon Emission Disclosures. Pasific Accounting Review Journal, 25, 58–79.
Dowling, J., & Pfeffer, J. (1975). Organizationa Legitimacy: Social Values and Organizational Behavior. The Quarterly Journal of EconomicsPasific Sociological Review, 18(1), 122–136.
Fitri, R. A., & Munandar, A. (2018). The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable. Binus Business Review, 9(1), 63. https://doi.org/10.21512/bbr.v9i1.3672
Ghozali, I., & Anis, C. (2007). Teori Akuntansi. Badan Penerbit Universitas Diponegoro, Semarang.
Gitman, L. J., & Joehnk, M. D. (2016). Fundamentals of Investing, Global Edition, Thirteenth Edition. London: Pearson.
Gray, R., & Kouhy Lavers, S. (1994). Corporate Social and Environmental Reporting: A Review of The Literature and Longitudinal Study of UK Disclosure. Accounting, Auditing, and Accountability Journal, 8, 47–77.
Handayani, S. (2013). Bukti Asymetric Information dalam Kaitannya dengan Karakteristik Perusahaan yang Dimediasi oleh Disclosure : Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Ekonomi Universitas Esa Unggul, 4(2), 17915.
Ika, S. R., Yuliani, Okfitasari, A., & Widagdo, A. K. (2022). Factors influencing carbon emissions disclosures in high profile companies: Some Indonesian evidence. IOP Conference Series: Earth and Environmental Science, 1016(1), 1–8. https://doi.org/10.1088/1755-1315/1016/1/012043
Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT RajaGrafindo Persada.
Krisnawanto, K., & Solikhah, B. (2019). Accounting Analysis Journal The Determinants of Carbon Emission Disclosure Moderated by Institutional Ownership Article Info Abstract. Accounting Analysis Journal, 8(2), 135–142. https://doi.org/10.15294/aaj.v8i2.32347
Lu, W., Zhu, N., & Zhang, J. (2021). The impact of carbon disclosure on financial performance under low carbon constraints. Energies, 14(14). https://doi.org/10.3390/en14144126
Nisak, K., & Yuniarti, R. (2018). The effect of profitability and leverage to the carbon emission disclosure on companies that registered consecutively in sustainability reporting award period 2014-2016. IOP Conference Series: Earth and Environmental Science, 164(1), 2014–2019. https://doi.org/10.1088/1755-1315/164/1/012026
Nurdiawansyah, Lindrianasari, & Komalasari, A. (2018). Carbon Emission Issues in Indonesia. Review of Integrative Business and Economics Research, 7(3), 20–33.
Putri Halimah, N., & Yanto, H. (2018). Determinant of Carbon Emission Disclosure at Mining Companies Listed in Indonesia Stock Exchange. KnE Social Sciences, 3(10), 127. https://doi.org/10.18502/kss.v3i10.3124
Putri, S. Y. U., & Wahyudi, I. (2022). Pengaruh Umur Perusahaan, Ukuran Perusahaan, Likuiditas Dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pada Masa Covid-19. AKSELERASI: Jurnal Ilmiah Nasional, 4(1), 25–37. https://doi.org/10.54783/jin.v4i1.511
Resya, F., Wardayati, S. M., & Roziq, A. (2021). Company Size, Profitability, and Growth on Abnormal Stock Return with Carbon Emission Disclosure. Scholars Journal of Economics, Business and Management, 8(7), 190–196. https://doi.org/10.36347/sjebm.2021.v08i07.002
Wahyuningrum, I. F. S., Budihardjo, M. A., Muhammad, F. I., Djajadikerta, H. G., & Trireksani, T. (2020). Do environmental and financial performances affect environmental disclosures? Evidence from listed companies in Indonesia. Entrepreneurship and Sustainability Issues, 8(2), 1047–1061. https://doi.org/10.9770/jesi.2020.8.2(63)
Widagdo, A. K., Rahanyamtel, B. A., & Ika, S. R. (2022). The impact of audit committee characteristics, financial performance, and listing age on greenhouse gas emission disclosures of highly emitted industry in Indonesia. IOP Conference Series: Earth and Environmental Science, 1016(1), 1–9. https://doi.org/10.1088/1755-1315/1016/1/012047
Wiratno, A., & Muaziz, F. (2020). Profitabilitas, Ukuran Perusahaan, Dan Leveragemempengaruhi Pengungkapan Emisi Karbon Di Indonesia. Jeba, 22(1), 28–41.
Wirtschaft, Z. B. W. L. (1999). Digitales Archiv. Materials Testing, 41(7–8), 307–307. https://doi.org/10.1515/mt-1999-417-807
