Main Article Content
Abstract
This study aims to determine the effect of the board of directors on the disclosure of carbon emission, the effect of the managerial ownership on the disclosure of carbon emission, and the influence of the audit committee on disclosure of carbon emission in mining companies on the Indonesia Stock Exchange. The data sources used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) and have been published as sustainable annual financial reports for the period 2017 to 2020, and the data analysis used is multiple linear regression. The results of the study indicate that the board of directors has a positive and significant effect on disclosure of carbon emission; the managerial ownership has no significant effect on disclosure of carbon emission, and the audit committee has a positive and significant effect on disclosure of carbon emission.
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Copyright (c) 2022 Rifqi Nadhif Hafidh Simamora, Safrida, Sri Elviani
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References
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- Chang, K., & Zhang, L. (2015). The effects of corporate ownership structure on environmental information disclosure—empirical evidence from unbalanced penal data in heavy-pollution industries in China. WSEAS Transactions on Systems and Control, 10, 405–414.
- Chariri, A., Januarti, I., & Yuyetta, E. N. A. (2018). Audit committee characteristics and carbon emission disclosure. E3S Web of Conferences 73, 1–5. https://doi.org/10.1051/e3sconf/20187302001
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- Hamdani, R., Pamungkas, S., & Kumalahadi. (2020). Pengalaman kerja dan penilaian profesional auditor: Bukti dari mahasiswa di Yogyakarta. Muhammadiyah Riau Accounting and Business Journal, 2(1), 154–162. https://doi.org/10.37859/mrabj.v2i1.2072
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- Marpaung, A. P., Harjito, D. A., Hamdani, R., & Ghazali, A. W. (2022). Boards of directors’ feminism, audit committee, and corporate social responsibility. Jurnal Ekonomi dan Bisnis, 25(1), 16–30. https://doi.org/10.24914/jeb.v25i1.4207
- O’Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 344–371. https://doi.org/10.1108/09513570210435870
- Prafitri, A., & Zulaikha. (2016). Analisis pengungkapan emisi gas rumah kaca. Jurnal Akuntansi & Auditing, 13(2), 155–175.
- Pratiwi, D. N. (2016). Implementasi carbon emission disclosure di Indonesia. Jurnal Ilmiah Akuntansi dan Bisnis, 13(2), 101–112. https://doi.org/10.24843/JIAB.2018.v13.i02.p04
- Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Undang-undang (UU) Tentang Perseroan Terbatas.
- Velte, P., Stawinoga, M., & Lueg, R. (2020). Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences. Journal of Cleaner Production, 254, 120063. https://doi.org/10.1016/j.jclepro.2020.120063
- Wijaya, T. (2020). Pengaruh dewan direksi, dewan komisaris independen dan komite lingkungan terhadap pengungkapan emisi karbon pada perusahaan carbon intensive industry yang terdaftar di BEI Tahun 2016-2019. Universitas Atma Jaya Yogyakarta.
References
Akhiroh, T., & Kiswanto. (2016). The determinant of carbon emission disclosures. Accounting Analysis Journal, 5(4), 326–336.
Amaliyah, I., & Solikhah, B. (2019). Pengaruh kinerja lingkungan dan karakteristik corporate governance terhadap pengungkapan emisi karbon. Journal of Economic, Management, Accounting and Teghnology, 2(2), 129–141. https://doi.org/10.32500/jematech.v2i2.720
Aniktia, R., & Khafid, M. (2015). Pengaruh mekaniseme good corporate governance dan kinerja keuangan terhadap pengungkapan sustainability report. Accounting Analysis Journal, 4(3), 1–10.
Ayoib, C.-A., Peter, N., & Nosakhare, O. (2015). Directors culture and environmental disclosure practice of companies in Malaysia. International Journal of Business and TechnopreneurshipVolume, 5(1), 99–114.
Chang, K., & Zhang, L. (2015). The effects of corporate ownership structure on environmental information disclosure—empirical evidence from unbalanced penal data in heavy-pollution industries in China. WSEAS Transactions on Systems and Control, 10, 405–414.
Chariri, A., Januarti, I., & Yuyetta, E. N. A. (2018). Audit committee characteristics and carbon emission disclosure. E3S Web of Conferences 73, 1–5. https://doi.org/10.1051/e3sconf/20187302001
Choi, B. 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
Chu, C. I., Chatterjee, B., & Brown, A. (2013). The current status of greenhouse gas reporting by Chinese companies: A test of legitimacy theory. Managerial Auditing Journal, 28(2), .
Cotter, J., Lokman, N., & Najah, M. M. (2011). Voluntary disclosure research: Which theory is relevant? The Journal of Theoretical Accounting Research, 6(2), 77-95. Retrieved from https://eprints.usq. edu.au/18816/
Datt, R. R., Luo, L., & Tang, Q. (2019). The impact of legitimacy threaton the choice of external carbon assurance: Evidence from the US. Accounting Research Journal, 32(2), 181–202. https://doi.org/10.1108/ARJ-03-2017-0050
Deegan, C., & Unerman, J. (1989). Financial Accounting Theory (european e). McGraw-Hill Education.
EY, & Boston College Centre. (2014). Value of sustainability reporting - A study by EY and Boston College Center for Corporate Citizenship. EYGM Limited, 1–32.
Falih, Z. N. (2018). Apakah carbon emission disclosure memoderasi pengaruh ukuran perusahaan, profitabilitas dan likuiditas terhadap nilai perusahaan? Sekolah Tinggi Ilmu Ekonomi Yogyakarta.
Giannarakis, G. (2015). Determinants of social and environmental responsibility disclosures. International Journal Sustainable Society, 7(3), 266–285.
Halimah, N. P., & Yanto, H. (2018). Determinant of carbon emission disclosure at mining companies listed in Indonesia Stock Exchange. International Conference on Economics, Business and Economic Education, 127–141. https://doi.org/10.18502/kss.v3i10.3124
Hamdani, R., Pamungkas, S., & Kumalahadi. (2020). Pengalaman kerja dan penilaian profesional auditor: Bukti dari mahasiswa di Yogyakarta. Muhammadiyah Riau Accounting and Business Journal, 2(1), 154–162. https://doi.org/10.37859/mrabj.v2i1.2072
Jannah, R., & Muid, D. (2014). Analisis faktor-faktor yang mempengaruhi carbon emission disclosure pada perusahaan di Indonesia (studi empiris pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2010-2012). Diponegoro Journal of Accounting, 3(2014), 1–11.
Krisnawanto, K., & Solikhah, B. (2019). The determinants of carbon emission disclosure moderated by institutional ownership. Accounting Analysis Journal, 8(2), 135–142. https://doi.org/10.15294/aaj.v8i2.32347
Kusumawardani, I., & Sudana, I. P. (2017). Faktor-faktor yang memengaruhi pengungkapan corporate social responsibility. Jurnal Akuntansi Universitas Udayana, 19(1), 741–770.
Luo, L., Tang, Q., & Lan, Y.-C. (2013). Article information: Comparison of propensity for carbon disclosure between developing and developed countries: A resource constraint perspective. Accounting Research Journal, 26(1), 6–34. https://doi.org//10.1108/ARJ-04-2012-0024
Marpaung, A. P., Harjito, D. A., Hamdani, R., & Ghazali, A. W. (2022). Boards of directors’ feminism, audit committee, and corporate social responsibility. Jurnal Ekonomi dan Bisnis, 25(1), 16–30. https://doi.org/10.24914/jeb.v25i1.4207
O’Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 344–371. https://doi.org/10.1108/09513570210435870
Prafitri, A., & Zulaikha. (2016). Analisis pengungkapan emisi gas rumah kaca. Jurnal Akuntansi & Auditing, 13(2), 155–175.
Pratiwi, D. N. (2016). Implementasi carbon emission disclosure di Indonesia. Jurnal Ilmiah Akuntansi dan Bisnis, 13(2), 101–112. https://doi.org/10.24843/JIAB.2018.v13.i02.p04
Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Undang-undang (UU) Tentang Perseroan Terbatas.
Velte, P., Stawinoga, M., & Lueg, R. (2020). Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences. Journal of Cleaner Production, 254, 120063. https://doi.org/10.1016/j.jclepro.2020.120063
Wijaya, T. (2020). Pengaruh dewan direksi, dewan komisaris independen dan komite lingkungan terhadap pengungkapan emisi karbon pada perusahaan carbon intensive industry yang terdaftar di BEI Tahun 2016-2019. Universitas Atma Jaya Yogyakarta.