Pengaruh Media Exposure, Kinerja Lingkungan, Profitabilitas, terhadap Pengungkapan Emisi Karbon dengan Varaibel Pemoderasi Dewan Komisaris Independen
DOI:
https://doi.org/10.30640/akuntansi45.v7i1.6262Keywords:
Emission Disclosure, Environmental Performance, Independent Commissioners, Media Exposure, ProfitabilityAbstract
The significance of revealing carbon emissions as part of company sustainability policies has grown due to global climate change. Indonesia still reports carbon emissions in an ambiguous way, though. With the help of the percentage of independent commissioners, this study will look at how media exposure, environmental performance, and profitability affect the disclosure of carbon emissions in mining companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2024. This study uses both an explanatory strategy and a quantitative technique. Secondary data came from yearly reports, sustainability reports, and pertinent media coverage. A dummy variable is used to quantify media exposure, PROPER ratings are used to measure environmental performance, and ROA is used to measure profitability. By dividing the number of independent commissioners by the total number of commissioners, the percentage of independent commissioners the moderating variable is found. The GRI Index 305 checklist is used to assess the content analysis, carbon emission disclosure, and dependent variable. It is anticipated that this study will shed further light on the elements that encourage or discourage businesses from revealing their carbon emissions and provide useful recommendations for investors, regulators, and businesses looking to encourage openness and environmentally responsible practices.
References
Abbas, M. D. S. (2024). Determinant of emission carbon disclosure with independent board of commissioners as moderation in Indonesian manufacturing companies. Jurnal Bisnis dan Akuntansi, 26(1). http://jurnaltsm.id/index.php/JBA
Agustini, A. T., & Arifa, C. (2024). Climate change accounting and disclosure: A systematic literature review. The Indonesian Accounting Review, 14(1), 25–41. https://doi.org/10.14414/tiar.v14i1.3829
Ardi, J. W., & Yulianto, A. (2020). The effect of profitability, leverage, and size on environmental disclosure with the proportion of independent commissioners as moderating variable. Accounting Analysis Journal, 9(2), 123–130. https://doi.org/10.15294/aaj.v8i2.36473
Asri, M. F., & Abdul, R. (2020). Analisis pengaruh tipe industri, ukuran perusahaan, profitabilitas, leverage dan kualitas tata kelola perusahaan terhadap carbon emission disclosure (Studi empiris pada perusahaan non keuangan yang mengeluarkan sustainability report dan terdaftar di BEI tahun 2015–2017). Diponegoro Journal of Accounting.
Dewi, G. A. O., & Aldhani, L. G. P. R. (2021). Pengaruh PROPER rating, industrial type dan profitabilitas terhadap carbon emission disclosure pada perusahaan manufaktur di Bursa Efek Indonesia. Jurnal Ilmiah Mahasiswa Akuntansi Universitas Pendidikan Ganesha, 12(1).
Elsandi, R. O., & Supatmi, S. (2024). The moderating role of independent commissioners on the effect of family ownership on social disclosures. The Indonesian Journal of Accounting Research, 27(2). https://doi.org/10.33312/ijar.758
Fitria, H. (2024). Pengantar akuntansi karbon. Literasi Nusantara.
Florencia, V., & Handoko, J. (2021). Uji pengaruh profitabilitas, leverage, media exposure terhadap pengungkapan emisi karbon dengan pemoderasi. Jurnal Riset Akuntansi dan Keuangan, 9(3), 583–598. https://doi.org/10.17509/jrak.v9i3.32412
Hidayat, I., Ismail, T., Taqi, M., & Yulianto, A. S. (2022). Investigating disclosure of carbon emissions: Influencing the elements using panel data. Jurnal Reviu Akuntansi dan Keuangan, 12(3), 721–732. https://doi.org/10.22219/jrak.v12i3.23072
Honggowati, S., & Budiwati, C. (2023). Voluntary disclosure: The role of institutional ownership as a moderating variable between carbon emission disclosure and financial performance. Riset Akuntansi dan Keuangan Indonesia. http://journals.ums.ac.id/index.php/reaksi/index
IFRS Foundation. (2023). General requirements for disclosure of sustainability-related financial information (IFRS S1 IFRS® sustainability disclosure standard). International Sustainability Standards Board.
Indriastuti, M., Chariri, A., Fuad, H., Fatchan, A., & Kuncara, W. (2021). The effect of carbon and environmental performance on sustainability report. Riset Akuntansi dan Keuangan Indonesia. http://journals.ums.ac.id/index.php/reaksi/index
Intergovernmental Panel on Climate Change. (2023). Climate change 2021: The physical science basis. Cambridge University Press. https://doi.org/10.1017/9781009157896
Kaplan, R. S., & Ramanna, K. (2024). Principles and content for downstream emissions disclosures (Blavatnik School of Government Working Paper No. 2024-058; Harvard Business School Accounting & Management Unit Working Paper No. 24-050).
Kementerian Lingkungan Hidup dan Kehutanan. (2023). Laporan kinerja 2023. Menteri Lingkungan Hidup dan Kehutanan Republik Indonesia.
Ladista, R. D., Lindrianasari, & Syaipudin, U. (2023). Determinants of carbon emission disclosure in corporate governance perspective (pp. 349–357). https://doi.org/10.2991/978-2-38476-064-0_37
Marlowe, J., & Clarke, A. (2022). Carbon accounting: A systematic literature review and directions for future research. Green Finance, 4(1), 71–87. https://doi.org/10.3934/GF.2022004
Muhammad, G. I., & Aryani, Y. A. (2021). The impact of carbon disclosure on firm value with foreign ownership as a moderating variable. Jurnal Dinamika Akuntansi dan Bisnis, 8(1), 1–14. https://doi.org/10.24815/jdab.v8i1.17011
Sebrina, N., Taqwa, S., Afriyenti, M., & Septiari, D. (2023). Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia Stock Exchange. Cogent Business & Management, 10(1). https://doi.org/10.1080/23311975.2022.2157975
Tsuroyya, Y. Y., & Ratmono, D. (2024). Pengaruh manajemen laba dan media exposure terhadap carbon emission disclosure dengan corporate governance sebagai variabel moderasi. Diponegoro Journal of Accounting, 13(1), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Razqouli Dimaszocarli Siregar
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
