Pengaruh Firm Governance Structure, Green Innovation, Green Strategy Terhadap Carbon Emission Disclosure
Abstract
Perubahan iklim dan pemanasan global menjadi isu penting karena dampaknya terhadap kehidupan di bumi, termasuk bencana alam dan masalah lingkungan. Penelitian ini menyoroti pentingnya pengungkapan emisi karbon oleh perusahaan sebagai bagian dari tanggung jawab sosial perusahaan (CSR) untuk menjaga reputasi dan transparansi. Tujuan penelitian ini untuk mengetahui pengaruh Firm Governance Structure, Green Innovation, Green Strategy terhadap Carbon Emission Disclosure pada perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia pada periode 2021 sampai dengan 2023. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan dan laporan keberlanjutan melalui website www.idx.co.id atau website masing-masing perusahaan. Penelitian ini menggunakan metode purposive sampling dengan beberapa kriteria dan diperoleh sebanyak 174 data sampel. Metode analisis data dengan menggunakan uji deskriptif, dan uji regresi data panel menggunakan software Eviews 12. Hasil menunjukkan bahwa inovasi hijau dan strategi hijau berpengaruh positif, sementara struktur tata kelola perusahaan tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Implikasi pada penelitian ini telah memperkuat teori pemangku kepentingan dimana perusahaan beroperasi untuk memberi maanfaat bagi seluruh pemangku pentingan yaitu dengan menerapkan inovasi hijau, strategi hijau dapat meningkatkan pengungkapan emisi karbon dan memberikan citra baik bagi perusahaan karena dapat dianggap menjaga kelestarian lingkungan
References
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Aryanti, Deliana., & Hidayat, T. (2023). Green Investment, Green Strategy, Firm Characteristics and Carbon Emission Disclosure. International Student’s Conference on Accounting & Business, 2.
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Ghozali, I., & Ratmono, D. (2018). Analisis Multivariat dan Ekonometrika Teori, Konsep, dan Aplikasi dengan Eviews 10 (2nd ed.). Badan Penerbit - Undip.
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Hong, Y., Jiang, X., Xu, H., & Yu, C. (2024). The Impacts Of China’s Dual Carbon Policy On Green Innovation: Evidence From Chinese Heavy-Polluting Enterprises. Journal of Environmental Management, 350. https://doi.org/10.1016/j.jenvman.2023.119620
Huo, W., Zaman, B. U., Zulfiqar, M., Kocak, E., & Shehzad, K. (2023). How do Environmental Technologies Affect Environmental Degradation? Analyzing the Direct and Indirect Impact of Financial Innovations and Economic Globalization. Environmental Technology and Innovation, 29. https://doi.org/10.1016/j.eti.2022.102973
Jufrizen, J., Putri, A. M., Sari, M., Radiman, R., & Muslih, M. (2019). Pengaruh Debt Ratio, Long Term Debt to Equity Ratio dan Kepemilikan Institusional Terhadap Return on Asset pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Motivasi, 15(1), 7. https://doi.org/10.29406/jmm.v15i1.1376
Kaur, A., & Lodhia, S. (2018). Stakeholder Engagement In Sustainability Accounting And Reporting: A Study Of Australian Local Councils. Accounting, Auditing and Accountability Journal, 31(1), 338–368. https://doi.org/10.1108/AAAJ-12-2014-1901
Kim, E., Kim, S., & Lee, J. (2021). Do Foreign Investors Affect Carbon Emission Disclosure? Evidence from South Korea. International Journal of Environmental Research and Public Health, 18(19). https://doi.org/10.3390/ijerph181910097
Larasati, N. P., Dewi, W., Gede, L., & Dewi, K. (n.d.). Sistem Manajemen Lingkungan, Kinerja Lingkungan dan Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia. https://doi.org/10.24843/EJA.2024.v34.i03.p05
Li, D., Huang, M., Ren, S., Chen, X., & Ning, L. (2018). Environmental Legitimacy, Green Innovation, and Corporate Carbon Disclosure: Evidence from CDP China 100. Journal of Business Ethics, 150(4), 1089–1104. https://doi.org/10.1007/s10551-016-3187-6
Li, X., Qin, Q., & Yang, Y. (2023). The Impact of Green Innovation on Carbon Emissions: Evidence from the Construction Sector in China. Energies, 16(11). https://doi.org/10.3390/en16114529
Liao, Y., Qiu, X., Wu, A., Sun, Q., Shen, H., & Li, P. (2022). Assessing the Impact of Green Innovation on Corporate Sustainable Development. Frontiers in Energy Research, 9. https://doi.org/10.3389/fenrg.2021.800848
Liu, Z., & Zhang, Y. (2024). The Start Matters: A Comparative Analysis of Climate Equity Among UNFCCC Country Parties and Country Groups. Social Inclusion, 12. https://doi.org/10.17645/si.7540
Manik, I., Putra, S., & Dewayanto, T. (2019). Analisis Pengaruh Good Corporate Governance Index Dan Kepemilikan Institusional Terhadap Kinerja Perusahaan. DIPONEGORO JOURNAL OF ACCOUNTING, 8(4), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Moini, H., Sorensen, O. J., & Szuchy-Kristiansen, E. (2014). Adoption Of Green Strategy By Danish Firms. Sustainability Accounting, Management and Policy Journal, 5(2), 197–223. https://doi.org/10.1108/SAMPJ-01-2013-0003
Mubekti. (2013). Estimasi Jejak Karbon Industri Minyak Kelapa Sawit Carbon Estimation In Palm Oil Industry.
Napitupulu, R. B., Simanjuntak, T. P., Hutabarat, L., Damanik, H., Harianja, H., Sirait, R. T. M., & Lumban Tobing, C. E. R. (2021). Penelitian Bisnis, Teknik dan Analisa dengan SPSS-STATA-Eviews (1st ed.). Madenatera.
Nasih, M., Harymawan, I., Paramitasari, Y. I., & Handayani, A. (2019). Carbon Emissions, Firm Size, And Corporate Governance Structure: Evidence From The Mining And Agricultural Industries In Indonesia. Sustainability (Switzerland), 11(9). https://doi.org/10.3390/su11092483
Nastiti, A., & Hardiningsih, P. (2022). Determinan Pengungkapan Emisi Karbon. Jurnal Ilmiah Akuntansi Dan Keuangan, 4.
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Published
2024-08-17
How to Cite
Maharani, D., & Dewi, R. (2024). Pengaruh Firm Governance Structure, Green Innovation, Green Strategy Terhadap Carbon Emission Disclosure. VALUE, 5(1), 214-231. https://doi.org/10.36490/value.v5i1.1294
Section
Articles
