Pengaruh Proper Rating, Industrial Type dan Profitabilitas Terhadap Carbon Emission Disclosure Pada Perusahaan Manufaktur di Bursa Efek Indonesia

I Gusti Ayu Agung Omika Dewi, Luh Gede Putu Risadhi Aldhani

Abstract


This study aims to examine the effect of PROPER rating, industrial type and profitability on carbon emission disclosure. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange with a research period 2017-2019. The method of sample selection is done by purposive sampling. Only 35 companies meet the criteria. The hypothesis in this study was tested using F test and t test. The data analysis technique used in this study is the classic assumption test and multiple linear regression test. The results of the study showed that all variables were declared free of interference from existing classical assumptions. From the result of multiple linear regression tests the results of the f test are obtained at 15,165 with a significant value of 0,001 or < 0,05. This means that PROPER Rating, Industrial Type and Profitabilitas on Carbon Emission Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019 have a significant simultaneous effect. Partial testing shows the results that all independent variables have a significant effect on carbon emission disclosure.


Keywords


PROPER Rating; Industrial Type; Profitability; Carbon Emission Disclosure

Full Text:

PDF

References


Badan Koordinasi Penanaman Modal, Industri Manufaktur di Indonesia Sebagai Basis Produksi di ASEAN.

Borghei-Ghomi, Zahra, and Philomena Leung, 2013, “An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia,” Accounting and Finance Research 2(1): 110–27.

Bursa Efek Indonesia, www.idx.co.id

Cahya, Bayu Tri. 2016, “Carbon Emission Disclosure: Ditinjau Dari Media Exposure, Kinerja Lingkungan Dan Karakteristik Perusahaan Go Public Berbasis Syariah Di Indonesia,” 5.

Chariri, Anis dan Erida Gabriella Handayani Tamba, 2011, “Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris Pada Perusahaan Manufacturing Secondary Sectors Listing Di BEI Tahun 2009),” (October 2011).

Choi, B. Bo, Doowon Lee dan Jim Psaros, 2013, “An Analysis of Australian Company Carbon Emission Disclosures”, Pasific Accounting Review Vol. 25 No. 1, 2013 pp. 58-79.

Dewi, Omika dan Pradnya Dewi, 2017, “International Journal of Social Sciences and Humanities Corporate Social Responsibility, Green Banking, and Going Concern on Banking Company in Indonesia Stock Exchange,” 1(3): 2550–2701,

http://sciencescholar.us/journal/index.php/ijsshhttp://dx.doi.org/10.21744/ijssh.v1i3.65

Hery, 2019, Analisis Laporan Keuangan, PT Grasindo, Jakarta.

Ikatan Akuntan Indonesia,

http://www.iaiglobal.or.id/v03/standar-akuntansi-keuangan/pernyataan-sak-7-psak-1-penyajian-laporan-keuangan.

Indrawati, Novita, 2009, “Pengungkapan Corporate Social Responsibility (CSR) Dalam Annual Report Serta Pengaruhnya Terhadap Political Visibility Dan Economic Performance,” Pekbis Jurnal 1(1): 1–11.

Jannah, Richatul, and Dul Muid, 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(2): 2337–3806, http://ejournal-s1.undip.ac.id/index.php/accounting.

Kementerian Lingkungan Hidup & Kehutanan, 2018, Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (Online), Tersedia di http://proper.menlhk.go.id/, (23 Oktober 2018).

Lako, Andreas, 2014, Green Economy Menghijauan Ekonomi, Bisnis, & Akuntansi, Penerbit Erlangga, Jakarta.

Linggasari, Elsa, 2015, “Pengaruh Karakteristik Perusahaan Terhadap Carbon Emission Disclosure,” Fakultas Ekonomi Universitas Negeri Malang Jurnal ekonomi Bisnis 1: 63–69.

Michael, R., Raharjo, S. T., & Resnawaty, R. (2019). Program CSR Yayasan Unilever Indonesia Berdasarkan Teori Triple Bottom Line. Focus : Jurnal Pekerjaan Sosial, 2(1), 23. https://doi.org/10.24198/focus.v2i1.23116

Peraturan Menteri Lingkungan Hidup Nomor 06 Tahun 2013, Tentang Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup.

Pradini, Harlinda Siska, 2012, “The Analysis of Information Content towards Greenhouse Gas Emissions Disclosure in Indonesia Companies,” Diponegoro Journal of Accounting 2(2): 1–12, http://eprints.undip.ac.id/38737/1/PRADINI.pdf.

Prasetya, Raka Adi, and Agung Yulianto, 2018, “Analysis of Factors Affecting the Disclosure of Corporate Carbon Emission In Indonesia,” Jurnal Dinamika Akuntansi 10(1): 71–81.

Pratiwi, Putri Citra, and Vita Fitria Sari, 2016, “Pengaruh Tipe Industri , Media Exposure Dan Profitabilitas Terhadap Carbon Emission Disclosure,” Jurnal WRA 4(2): 829–44.

Saputra, Komang Adi Kurniawan, dkk, 2019, Akuntansi Sosial dan Lingkungan, Indomedia Pustaka, Sidoarjo.

Sari, Rizkia Anngita, 2012, “Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Disclosure Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia,” Jurnal Nominal I(I): 124–40.

Undang-Undang Nomor 17 Tahun 2004, Tentang Kyoto Protocol To The United Nations Framework Convention on Climate Change (Protolo; Kyoto atas Konvensi Kerangka Kerja Perserikatan Bangsa-Bangsa Tentang Perubahan Iklim.




DOI: http://dx.doi.org/10.23887/jimat.v12i1.33329

Article Metrics

Abstract view : 324 times
PDF file view : 221 times

Refbacks

  • There are currently no refbacks.


Published by :


Universitas Pendidikan Ganesha



Jurnal Ilmiah Mahasiswa Akuntansi Undiksha indexed by:

 Crossref Indeksasi GarudaAkreditasi SINTA 5


Creative Commons License
 Jurnal Ilmiah Mahasiswa Akutansi Undiksha is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.