Analisis Pengungkapan Emisi Gas Rumah Kaca

Abstract

ABSTRACT

Carbon Emissions Disclosure, Environmental Management System, and Environmental Performance: Evidence from the Plantation Industries in Indonesia

“…Rankin et al 2011; Yunus et al (2016) said that environmental management system with ISO 14001 certificate had an effect on managing greenhouse gas emissions for companies in Australia. Prafitri & Zulaikha (2016) showed a consistency with the previous research, EMS had contributed on greenhouse gas emissions on companies in Indonesia. Meanwhile, Manurung & Rachmat (2019) said that the ISO 14001 variable had a negative effect on the disclosure of corporate social responsibility in Indonesia's industries.…”

“…The reason behind the result of this research is a legitimacy theory where the performance of the company which has better environment having a tendency do the disclosure of its environment in a credible and informative reading to the public. That is because of the existence of an pressure of external and internal so that confidence in the community keeps harmonious as well as to receive support from the community (Prafitri & Zulaikha, 2016). The measurement of PROPER standard formed by the government to achieve the reduction of carbon emissions, hazardous waste management and poisonous matched those and effective in supervision of reduction of emission, as well as the commitment of Indonesia which is poured on the regulation of presidential decree No.…”

“…PROPER performance ratings are ranked in five colors: Gold (Excellence, score 5), Green (very good, score 4), Blue (good, score 3), Red (bad, score 2), Black (very bad, score 1). Adopted from the research of Prafitri & Zulaikha (2016).…”

“…Halmawati & Oktalia (2015) showed that environmental performance and profitability have no effect on corporate social responsibility disclosure. Meanwhile, Prafitri & Zulaikha (2016) showed positive and significant effect on the disclosure of greenhouse gases. Fernando & Fachrurrozie (2017) research found that greenhouse gas emissions disclosure and environmental performance have a positive effect on firm value and environmental performance that can be moderated to the relationship between greenhouse gas emissions disclosure and firm value.…”

The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity

“…Carbon emission disclosure in Indonesia is still voluntary disclosure and its practice is still rarely done by business actors (Anggraeni, 2015;Irwhantoko & Basuki, 2016;Majid & Ghozali, 2015;Marlin, 2017;Prafitri, 2016). According to Robert (2011), companies that disclose carbon emissions have consideration among others to gain legitimacy from stakeholders, avoid threats, especially for companies that produce greenhouse gases such as increasing operating costs, reducing demand (reduced demand), reputational risk, legal proceedings, and fines and penalties.…”