Article Sidebar

Submitted
November 21, 2024
Accepted
March 25, 2025
Published
March 28, 2025
Download
PDF
Statistic
Read Counter : 3 Download : 1

Downloads

Download data is not yet available.

Main Article Content

Abstract

In Indonesia, corporations are now required to disclose their carbon emissions voluntarily, mostly to lower risk and acquire credibility. Accounting rules govern the reporting of carbon emissions, which is a crucial component of corporate social responsibility. Since the energy industry contributes significantly to emissions and is crucial to economic growth, it also confronts environmental problems as a result of overexploitation, underscoring the need for open disclosure of carbon emissions. With environmental performance serving as a moderating variable, this quantitative study intends to investigate the impact of media exposure, board gender, and profitability on carbon emissions disclosure in energy sector businesses listed on the Indonesia Stock Exchange between 2019 and 2023. Panel data regression models on STATA were used for both descriptive and inferential statistical analysis of the study data. The findings indicate that carbon emissions disclosure is positively impacted by media exposure, profitability, and the gender of the board of directors and commissioners. Environmental performance successfully moderates this link. The results suggest that in order to increase environmental responsibility and transparency, businesses should give priority to these three factors

Article Details

License

Copyright (c) 2025 Nurul Hikmah Putri, Enni Savitri, Alfiati Silfi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Hak Cipta (Copyright)

Penulis yang mempublikasikan naskahnya pada Jurnal ini menyetujui ketentuan berikut:

Hak cipta pada setiap artikel adalah milik penulis.

  1. Penulis mengakui bahwa Jurnal  Current : Jurnal Kajian Akuntansi dan Bisnis Terkini berhak sebagai yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
  2. Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif  dari naskah yang telah terbit di jurnal ini kedalam versi yang lain (misal: dikirim ke respository institusi penulis, publikasi kedalam buku, dll), dengan mengakui bahwa naskah telah terbit pertama kali pada Jurnal  Current :Jurnal Kajian Akuntansi dan Bisnis Terkini.
How to Cite
Putri, N. H., Savitri, E., & Silfi, A. (2025). PENGUNGKAPAN EMISI KARBON: MEMAHAMI PERAN PROFITABILITAS, GENDER DEWAN, DAN MEDIA EXPOSURE: CARBON EMISSION DISCLOSURE: UNDERSTANDING THE ROLE OF PROFITABILITY, BOARD GENDER, AND MEDIA EXPOSURE. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 6(1), 740–758. https://doi.org/10.31258/current.6.1.740-758
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Almaeda, T. R., Pramuda, A. V. D., & Setiawan, D. (2023). Perkembangan Penelitian Carbon Disclosure di Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 109–133. https://doi.org/10.18196/rabin.v7i1.17607
  2. Apriliana, E. (2019). Pengaruh Tipe Industri, Kinerja Lingkungan, Dan Profitabilitas Terhadap Carbon Emission Disclosure. Widyakala Journal, 6(1), 84. https://doi.org/10.36262/widyakala.v6i1.149
  3. Azzahra, Annisa Devina. (2024). Pengaruh Media Exposure dan Kepemilikan Institusional terhadap Pengungkapan Emisi Karbon dengan Kinerja Lingkungan Sebagai Variabel Moderasi. Skripsi Thesis. Jakarta : Universitas Pembangunan Nasional Veteran Jakarta
  4. Baskoro Athala Gusti, R., & Darmawati, D. (2023). Peran Direksi Wanita Dalam Memoderasi Pengaruh Kondisi Keuangan Terhadap Carbon Emission Disclosure. Jurnal Ekonomi Trisakti, 3(2), 3619–3630. https://doi.org/10.25105/jet.v3i2.18045
  5. Carbon Brief. (2021). Analysis: Which countries are historically responsible for climate change? https://www.carbonbrief.org/analysis-which-countries-are-historically-responsible for-climate-change/
  6. Chika, J., & Patricia Widianingsih, L. (2024). Board Characteristics Dan Carbon Emission Disclosure: Studi Pada Perusahaan Sektor Energi Dan Agrikultur Di Indonesia. Berkala Akuntansi Dan Keuangan Indonesia, 9(1), 1–17. https://doi.org/10.20473/baki.v9i1.45808
  7. Choi, 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
  8. Climate Transparency. (2018). Brown to Green Report 2018: The G20 Transition Towards a Net-Zero Emissions Economy.
  9. Daddi, T., Testa, F., & Iraldo, F. (2021). Comparing environmental and economic benefits of International and European environmental management systems. Journal of Cleaner Production, 278, 123884.
  10. Doloksaribu, R. P., Silkapianis, A. A., & Firmansyah, A. (2024). Bagaimana Peluang Dan Tantangan Implementasi Atas Pengungkapan Emisi Karbon Di Indonesia? Jurnalku, 4(2), 125–144. https://doi.org/10.54957/jurnalku.v4i2.636
  11. Fahmi, Irham. 2012. Analisis Laporan Keuangan. Cetakan Ke-2. Bandung: Alfabeta.
  12. Fattah, A. M., Aminata, J., Susilowati, I., & Pujiyono, A. (2021). Causality analysis: economic growth, economic openness, energy consumption, and carbon dioxide emission Indonesia. Media Ekonomi Dan Manajemen, 36(2), 124-134. http://dx.doi.org/10.24856/mem.v36i2.2029
  13. Febrianto, R., Verginia, M., & Fontanella, A. (2022). Pengaruh Gender Diversity Dan Board Independence Terhadap Emisi Karbon Dengan Media Exposure Sebagai Moderasi. Jurnal Akuntansi Dan Ekonomika, 12(2), 238–246. https://doi.org/10.37859/jae.v12i2.4209
  14. Ferdiani, A. M., & Susi Dwi Mulyani. (2023). Pengaruh Social Performance, Media Exposure, Dan Sistem Manajemen Lingkungan Terhadap Pengungkapan Emisi Karbon. Jurnal Ekonomi Trisakti, 3(2), 3373–3382. https://doi.org/10.25105/jet.v3i2.18015
  15. Firdaus, F. (2019). Akuntansi Karbon Sebagai Pendorong Pembangunan Berkelanjutan: Analisis Perhitungan Trading Carbon Sebagai Arah Pedoman Penyajian Laporan Keuangan Pada Perusahaan Sektor Kehutanan Di Indonesia. 1–111.
  16. 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
  17. Hardianti, T., & Mulyani, S. D. (2023). Pengaruh Carbon Emission Disclosure dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Variabel moderasi. Jurnal Ilmiah Wahana Pendidikan, Mei, 9(9), 275–291. https://doi.org/10.5281/zenodo.7951766
  18. Hariswan, A. M., DP, E. N., & Mela, N. F. (2022). Pengungkapan Emisi Karbon Perusahaan Pertambangan di Indonesia. Jurnal Al-Iqtishad, 18(1), 19–41.
  19. Herawati, N., Rahmawati, R., Bandi, B., & Setiawan, D. (2019). Penelitian Penghindaran Pajak di Indonesia. InFestasi, 15(2), 108-135.
  20. IFRS. (2023). IFRS S2 Climate-related Disclosures. https://www.ifrs.org/issued-standards/ifrssustainability-standards-navigator/ifrs-s2-climate-related-disclosures/
  21. Institute for Essential Services Reform (IESR). 2021. Corporate Climate Responsibility Monitor 2021. Jakarta: Institute for Essential Services Reform.
  22. Kang, J., & Yang, Y. (2020). Energy carbon emission structure and reduction potential focused on the supplyside and demand-side. PLoS ONE, 15(10 October), 1–14. https://doi.org/10.1371/journal.pone.0239634
  23. Kasmir. (2012), Analisis Laporan Keuangan. Jakarta : PT. Raja Grafindo Persada
  24. Ladista, R. D., Lindrianasari, L., & Syaipudin, U. (2023). Determinan Pengungkapan Emisi Karbon dan Pengaruhnya Terhadap Kinerja Keuangan. Owner, 7(3), 2262–2283. https://doi.org/10.33395/owner.v7i3.1535
  25. Nisa, A. K. (2023). Effect of Carbon Emission Disclosure on Company Value with Environmental Performance as Moderating Variable in Non-Financial Companies Listed on the Indonesian Stock Exchange. Journal Of Acccounting, 3(1), 28–40. https://pusdig.web.id/akuntansi/article/view/126
  26. Pratama, Y. M. (2021). Analisis Determinan Pengungkapan Emisi Karbon Di Indonesia. Modus, 33(2), 120–137. https://doi.org/10.24002/modus.v33i2.4644
  27. Profil Carbon Brief: Indonesia. Diakses tanggal 28 Mei 2024, dari CarbonBrief: https://www.carbonbrief.org/profil-carbon-brief- indonesia.
  28. Purnayudha, N. A., & Hadiprajitno, P. T. B. (2022). Pengaruh Karakteristik Tata Kelola Perusahaan Dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon. Diponegoro Journal of Accounting, 11(1), 1–11. http://ejournal-s1.undip.ac.id/index.php/accounting
  29. Putri, Shafira Adiani. (2022). Pengaruh Tipe Industri, Profitabilitas, Media Exposure terhadap Pengungkapan Emisi Karbon dengan Kinerja Lingkungan sebagai Variabel Moderasi. Jakarta : FEB – Usakti
  30. Rahman, N. O., Savitri, E., & Silfi, A. (2023). The Influence of Foreign Ownership, Environmental Certification, Board of Commissioners, Women Directors on Corporate Social Responsibility Disclosure. Indonesian Journal of Economics, Social, and Humanities, 5(3), 223-239.
  31. Ramadhani, K., & Astuti, C. D. (2023). Pengaruh Green Strategy Dan Green Investment Terhadap Carbon Emission Disclosure Dengan Media Exposure Sebagai Variabel Pemoderasi. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(2), 323–338. https://doi.org/10.25105/jipak.v18i2.17244
  32. Richard, L., & Wijaya, H. (2022). Kepemilikan Asing Terhadap Environmental. 11(1), 58–71. https://doi.org/10.33508/jima.v11i1.3978
  33. Sadira Ashia Priliana, & Ermaya, H. N. L. (2023). Carbon Emission Disclosure: Kinerja Lingkungan, Carbon Performance Dan Board Diversity. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(2), 216–233. https://doi.org/10.30656/jak.v10i2.4482.
  34. Salim, H. K., Padfield, R., Hansen, S. B., Mohamad, S. E., Yuzir, A., Syayuti, K., & Papargyropoulou, E. (2019). Global trends in environmental management system and ISO14001 research. Journal of Cleaner Production, 233, 972-984.
  35. Salman, F., & Anis, A. (2020). "The Impact of Profitability on Carbon Emission Disclosure with Moderation of Environmental Performance." Journal of Environmental Management and Tourism, 11(2), 404-411.
  36. Sandi, D. A., Soegiarto, D., & Wijayani, D. R. (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. https://doi.org/10.24176/agj.v5i1.6159
  37. Sandy, K. E., & Ardiana, P. A. (2023). Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia. E-Jurnal Akuntansi, 33(10), 2578–2589. https://doi.org/10.24843/eja.2023.v33.i10.p04
  38. Savitri, E. (2022). CORPORATE SOCIAL RESPONSIBILITY, ECONOMIC VALUE ADDED, ENTERPRISE RISK MANAGEMENT, AND FINANCIAL PERFORMANCE: INTELLECTUAL CAPITAL MODERATION. Jurnal Aplikasi Manajemen, 20(4), 878-888.
  39. Savitri, E., & Nik Abdullah, N. H. (2023). The effect of eco-efficiency and good corporate governance on firm value: Profitability as a mediator. Management & Accounting Review (MAR), 22(1), 379-399.
  40. Septriyawati, S., & Anisah, N. (2019). Pengaruh Media Exposure, Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Pengungkapan Emisi Karbon pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018. SNEB : Seminar Nasional Ekonomi Dan Bisnis Dewantara, 1(1), 103–114. https://doi.org/10.26533/sneb.v1i1.417
  41. Sharma, S. (2019). Corporate Sustainability Accounting and Reporting. Springer.
  42. Schaltegger, S., & Bellesi, L. (2022). Corporate Carbon and Climate Accounting. Springer
  43. Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
  44. Sujarweni, V. Wiratna. 2015. Metodologi Penelitian Bisnis Dan Ekonomi, 33. Yogyakarta: Pustaka Baru Press.
  45. Syabilla, D., Wijayanti, A., & Fahria, R. (2021). Pengaruh Investasi Hijau dan Keragaman Dewan Direksi Terhadap Pengungkapan Emisi Karbon. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2, 1171–1186. https://conference.upnvj.ac.id/index.php/korelasi/article/view/1236/818
  46. Tana, H. F. P., & Nugraheni, B. D. (2021). Pengaruh Tipe Industri, Tingkat Utang Dan Profitabilitas Terhadap Pengungkapan Emisi Karbon. Jurnal Ilmiah Mahasiswa Akuntansi, 10(2), 104–112. https://doi.org/10.33508/jima.v10i2.3567
  47. Trend Asia. 2022. Laporan Kinerja Lingkungan dan Sosial Adaro Energy 2021. Jakarta: Trend Asia.
  48. Ulfa, F. N. A., & Ermaya, H. N. L. (2019). Effect of Exposure Media, Environmental Performance and Industrial Type on Carbon Emission Disclosure Fenny Novia Aulia Ulfa, Husnah Nur Laela Ermaya. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(2), 149–158. http://openjournal.unpam.ac.id/index.php/JIA
  49. Wardhani, R. K., & Kawedar, W. (2019). Faktor-Faktor Yang Mempengaruhi Pengungkapan Emisi Karbon Dan Reaksi Saham Pada Perusahaan Manufaktur Di Indonesia. Diponegoro Journal of Accounting, 8(2), 1–11. http://ejournal-s1.undip.ac.id/index.php/accounting.
  50. Widiyani, A., & Meidawati, N. (2023). Determinan pengungkapan emisi karbon. dalam Proceeding of National Conference on Accounting & Finance, 5(2020), 219–228. https://doi.org/10.20885/ncaf.vol5.art26.
  51. Wiengarten, F., Longoni, A., & Luzzini, D. (2019). Sustainability in the Era of the Triple Bottom Line: The Role of Supply Chain Management. In Handbook of the Circular Economy. Edward Elgar Publishing.
  52. Wirawan, J., & Setijaningsih, H. T. (2022). Analisis Pengungkapan Emisi Karbon Di Indonesia. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 6(1), 235. https://doi.org/10.24912/jmieb.v6i1.18398
  53. Wiransyah, Adiandra., Tafdil Husni., & M. Fany. (2024). Pengaruh Komisaris Independen, Ukuran Dewan Direksi, dan Kepemilikan Institusional terhadap Pengungkapan Emisi Karbon Dimoderasi Kinerja Lingkungan Pada Perusahaan Sektor Energi di BEI Tahun 2019 – 2023. Journal of Economic, Business and Accounting.
  54. Yuan, Y., & Yu, H. (2021). "Media Coverage, Corporate Environmental Responsibility, and Firm Performance: Evidence from China." Sustainability, 13(1), 123.
  55. Yuliani, Y., & Hartono, U. (2022). The Effect of Profitability, Board Diversity, and Media Exposure on Carbon Emission Disclosure with Environmental Performance as a Moderating Variable. Jurnal Dinamika Akuntansi dan Bisnis, 9(1), 17-34.
  56. Yuza, Alyani Nurshadrina. (2022). Pengaruh Keragaman Dewan Direksi dan Board Size terhadap Pengungkapan Emisi Karbon dengan Environmental Performance sebagai Variabel Moderasi. Jakarta : FEB - Usakti
  57. Zanra, S. W., Tanjung, A. R., & Silfi, A. (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), 148–164. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index.

Most read articles by the same author(s)