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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha JIA (Jurnal Ilmiah Akuntansi)
Komang Dandy Andriadi
Universitas Pendidikan Ganesha
Humanities Economics, Econometrics & Finance Social Sciences

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Determinan Emisi Karbon Pada Sektor Industri Dan Manufaktur Komang Dandy Andriadi; I Made Pradana Adiputra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.24996

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan pengaruh economic pressure, social pressure, financial market pressure, regulatory pressure, dan corporate governance mechanism terhadap kualitas pengungkapan emisi karbon. Kualitas pengungkapan emisi karbon diukur dengan checklist CDP. Populasi dalam penelitian ini yaitu perusahaan yang terdaftar di Bursa Efek Indonesia sektor industry and manufacturing periode 2014-2018. Sampel dalam penelitian ini sebanyak 17 perusahaan dan dipilih menggunakan teknik purposive sampling. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan variabel dummy. Hasil penelitian menunjukkan bahwa economic pressure, social pressure, financial market pressure, regulatory pressure, dan corporate governance mechanism tidak berpengaruh terhadap kualitas pengungkapan emisi karbon.
Determinants of Carbon Emission Disclosure: A Study on Non-Financial Public Companies in Indonesia Komang Dandy Andriadi; Desak Nyoman Sri Werastuti; Edy Sujana
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.46152

Abstract

This study investigates the direct and indirect associations between carbon emission disclosure with firm size, financial performance, and environmental performance. The samples were selected using a purposive technique and obtained 113 observations. Data are collected by downloading sustainability reports, annual reports, and annual financial statements and analyzed using WarpPLS 7.0 software. The authors find that firm size has a negative influence on financial performance. Firm size has a positive influence on environmental performance and carbon emission disclosure. Financial performance and environmental performance do not affect the carbon emission disclosure and do not mediate the effect of firm size on carbon emission disclosure.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Edy Sujana I Made Pradana Adiputra