KINERJA LINGKUNGAN DAN PROFITABILITAS TERHADAP CARBON EMISSION DISCLOSURE PADA PERUSAHAAN CONSUMER NON CYCLICALS

Agus Maryono, Yuli Ermawati

Abstract

The issue of environmental change is currently a hot topic throughout the word. The biggest cause of global warming is industrial activities which are increasingly developing and also producing large amounts of emissions. Therefor, disclosing carbon emissions is a form of corporate social and moral responsibility toword society to reduce carbon emissions. This research is entitled The Influence of Environmental Performance and Profitability on Carbon Emission Disclosure in Non Cyclical Consumer Companies Listed on the Indonesia Stock Exchange in 2021 – 2022. This research aims to test and analizy the influence of environmental performance and profitability on carbon emission disclosure. This sample in this research is secondary data from non cyclicals consumer companies listed on the Indonesia Stock Exchange (BEI). The sampling techique used purposive sampling with a total sample obtained 18 companies with observations for 2 years. Current environmental performance and profitability have a significant impact on CO2 emission disclosure. this is because companies that are major consumer with strong environmental dan profitability tend to be better at disclosing their carbon emissions to gain investor trust

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References

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Zanra, Sri Wahyuni, Amries R Tanjung, and Alfiati Silfi. 2020. “The Effect of Good Corporate Governance Mechanism, Company Size, Leverage and Profitability for Carbon Emission Disclosure With Environment Performance As Moderating Variables.†Bilancia:Jurnal Ilmiah Akuntansi 4(2): 148–64. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index.

Almuaromah, Dita Arum, and Wahyono. 2022. “Pengaruh Kinerja Lingkungan, Kepemilikan Institusional, Kepemilikan Manajerial, Profitabilitas Dan Leverage.†Jurnal Ekonomi dan Bisnis 10(1): 578–86.

Amaliyah, Ischazilatul, and Badingatus Solikhah. 2019. “Pengaruh Kinerja Lingkungan Dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon.†Journal of Economic, Management, Accounting and Technology 2(2): 129–41.

Dewi Fortuna Nur Rohmah, and Nazmel Nazir. 2022. “Pengaruh Kinerja Keuangan, Kinerja Lingkungan, Sistem Manajemen Lingkungan, Kepemilikan Manajerial Dan Reputasi Kap Terhadap Carbon Emission Disclosure.†Jurnal Ekonomi Trisakti 2(2): 749–62.

Florencia, Vania, and Jesica Handoko. 2021. “Uji Pengaruh Profitabilitas, Leverage, Media Exposure Terhadap Pengungkapan Emisi Karbon Dengan Pemoderasi.†Jurnal Riset Akuntansi dan Keuangan 9(3): 583–98.

Kinerja, Pengaruh et al. 2023. “The Effect Of Environmental Performance And Company Characteristics On The Carbon Emission Disclosureid 2 *Corresponding Author.†Management Studies and Entrepreneurship Journal 4(5): 5839–47. http://journal.yrpipku.com/index.php/msej.

Kusuma, Nurul Rahmah, Ida Hamidah, and Nusantari Fitriani. 2022. “Pengelolaan Sumber Daya Alam Berbasis Ekonomi Hijau Dalam Perspektif Syariah Untuk Mendukung Pembangunan Berkelanjutan.†Konferensi Nasional Studi Islam (July): 142–53.

Putri Halimah, N, and H Yanto. 2018. “Determinant of Carbon Emission Disclosure at Mining Companies Listed in Indonesia Stock Exchange.†KnE Social Sciences 3(10): 127.

Rini, Eksi Puspita, Febrial Pratama, and Muhammad Muslih. 2021. “Pengaruh Growth, Firm Size, Profitability, Dan Environmental Performance Terhadap Carbon Emission Disclosure Perusahaan Industri High Profile Di Bursa Efek Indonesia.†JIMEA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) 5(3): 1101–17.

Rusmana, Oman, and Si Made Ngurah Purnaman. 2020. “Pengaruh Pengungkapan Emisi Karbon Dan Kinerja Lingkungan Terhadap Nilai Perusahaan.†Jurnal Ekonomi, Bisnis dan Akuntansi (JEBA) 22(1): 42–52.

Sandi, Desy Aria, Dwi Soegiarto, and Dianing Ratna Wijayani. 2021. “Pengaruh Tipe Industri, Media Exposure, Profitabilitas Dan Stakeholder Terhadap Carbon Emission Disclosure (Studi Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia Pada Tahun 2013-2017).†Accounting Global Journal 5(1): 99–122.

Zanra, Sri Wahyuni, Amries R Tanjung, and Alfiati Silfi. 2020. “The Effect of Good Corporate Governance Mechanism, Company Size, Leverage and Profitability for Carbon Emission Disclosure With Environment Performance As Moderating Variables.†Bilancia:Jurnal Ilmiah Akuntansi 4(2): 148–64. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index.

DOI: https://doi.org/10.34152/emba.v3i2.1112

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