How Does the Accounting Treatment of the Environment Transaction and How it Impacts to Company's Performance? Case from Indonesia

Evana, Einde; Lindrianasari, Lindrianasari; Andriyanto, R. Weddie

doi:10.28992/ijsam.v3i1.71

Cited by 4 publications

(5 citation statements)

References 8 publications

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“…Hasil ini sejalan dengan penelitian Prafitri dan Zulaikha (2016), Dewi & Kurniawan (2020), Arifah & Haryono (2021), Jannah & Narsa (2021). Kajian ini menjadi alasan untuk memformulasi hipotesis ketiga yaitu: H3: Inovasi proses hijau berpengaruh positif dan signifikan terhadap pengungkapan emisi karbon Efek operasional perusahaan dalam menyumbang emisi karbon sangat besar, terutama perusahaan yang kegiatannya mengeksploitasi dan berhubungan dengan sumber daya alam sehingga penting bagi perusahaan dalam mengalokasikan biaya lingkungan (Evana et al, 2019). Menurut Dewi (2014) biaya lingkungan yang dialokasikan oleh perusahaan mampu mendorong adanya penghematan energi, pemantauan dan pengendalian lingkungan serta perbaikan lingkungan berkelanjutan sehingga mampu menurunkan emisi karbon.…”

Section: Kinerja Keuanganunclassified

“…Namun, rendahnya tingkat perusahaan yang memiliki transaksi dan pelaporan lingkungan menunjukkan masih rendahnya keinginan perusahaan untuk mendukung ratifikasi pemerintah dalam pengurangan emisi karbon (tujuan Protokol Kyoto) melalui UU No. 17 Tahun 2004 (Evana et al, 2019). Adanya biaya lingkungan tidak mampu mendorong pеrusаhааn untuk mеnyаjikаn informаsi lingkungаn sеbаgаi pembuktian atas tanggung jawab perusahaan tеrhаdаp lingkungаn.…”

Section: Pengaruh Biaya Lingkungan Terhadap Pengungkapan Emisi Karbonunclassified

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Determinan Pengungkapan Emisi Karbon dan Pengaruhnya Terhadap Kinerja Keuangan

Ladista

Lindrianasari

Syaipudin³

2023

Owner

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This study examines to provide empirical evidence to the determinants of carbon emission disclosure, namely carbon performance, green innovation (green products and processes), environmental costs, and the proportion of female directors, and the effect of carbon emission disclosure on financial performance. The novelty of this research is to propose novelty in calculating carbon performance, by the comparison of carbon producing assets and total carbon emissions and using green product innovation as an independent variable. The population of this study are companies listed on the IDX from 2019-2021, published annual report and sustainability report, disclose emission total and environmental cost. Data is processed using panel data regression analysis, random effect model. Based on the results of the study it was concluded that carbon performance and the proportion of female directors proved to have a positive and significant effect on carbon emission disclosure. While the green product innovation, green process innovation, and environmental costs are not proven to have a significant effect on carbon emission disclosure. In this study, carbon emission disclosure is not proven to have a significant effect on profitability and firm value. This study also found that there are no regulities about total emission measurement and environmental cost.

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Section: Kinerja Keuanganunclassified

Section: Pengaruh Biaya Lingkungan Terhadap Pengungkapan Emisi Karbonunclassified

Determinan Pengungkapan Emisi Karbon dan Pengaruhnya Terhadap Kinerja Keuangan

Ladista

Lindrianasari

Syaipudin³

2023

Owner

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“…Legitimasi merupakan salah satu faktor keberlanjutan dari suatu perusahaan, agar mendapatkan legitimasi dari masyarakat (Evana et al, 2019). Legitimasi perusahaan akan meningkat apabila sistem nilainya sama dengan sistem sosialnya (Jiang & Fu, 2019).…”

Section: Gambar 1 Grafik Nilai Perusahaan Sektor Pertambangan DI Burs...unclassified

Kinerja Lingkungan, Kepemilikan Manajerial dan Nilai Perusahaan

Suniantari

Yasa

2022

E-Jurnal Akuntansi

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Investors have a perception of the level of success of the company reflected in the stock price which is called firm value. The fluctuation of stock price movement is the phenomenon related to the firm value. This research aims to determaine the effect of environmental performance and managerial ownership on firm value. Sampling of mining sector listed on the IDX in 2016–2019 in this study using a purposive sampling technique which resulted in 36 observations. Multiple linear regression is used as a data analysis technique in this study. This research obtained the results of environmental performance and managerial ownership have a positive effect on firm value. The research implications theoretically support agency theory and legitimacy theory. The practical implication of this research can be used as consideration in decision making by investors and company management. Keywords: Environmental Performance; Managerial Ownership; Firm Value.

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“…Even in the Democratic Republic of Congo (DRC) mining companies are expected to contribute 50% of GDP in 2015 (Reuters, 25 October 2010) up from 23-25% in 2010 [8]. Companies are required to assess the environmental losses of mining activities carried out, record them with the aim of transparency [9], and "pay" the damage as a form of corporate social responsibility to the public.…”

Section: Literature Reviewmentioning

confidence: 99%

Mining Regulation and It’s Impact on Public Welfare

Ahadis¹

2020

GEOMATE

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This study aims to provide empirical evidence on the impact of mining company policies in Lampung Province on improving community welfare. The issue used in this study was the enactment of Law No. 23 of 2014 which transferred the authority to manage mineral and coal mining to the Province (previously managed by the Regency/City). This study separates two periods of observation, namely before and after the authority to administer affairs in the mineral and coal mining sector has shifted to the provincial government. Using secondary data derived from records of receipts sourced from mining companies in each region for five years of observation (2010-2014 for the before period). While the 2015-2018 data will be collected from the government of Lampung Province, because since 2015 the authority to administer affairs in the mineral and coal mining sector has shifted to the Provincial government (2015-2018 for the after period). This welfare is measured using local original income. The greater the annual average local original income from mining received by the Province compared to the average accumulated annual local original income from mining received in all districts / cities in Lampung, the welfare index in Lampung Province also increases. The results of the 2010-2018 analysis show an increase in local original income from mining companies after the enactment of Law No. 23 of 2014. This finding indicates that mining regulations issued by the government improve community welfare and confirm regulatory theory, especially the theory of public interest.

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How Does the Accounting Treatment of the Environment Transaction and How it Impacts to Company's Performance? Case from Indonesia

Cited by 4 publications

References 8 publications

Determinan Pengungkapan Emisi Karbon dan Pengaruhnya Terhadap Kinerja Keuangan

Determinan Pengungkapan Emisi Karbon dan Pengaruhnya Terhadap Kinerja Keuangan

Kinerja Lingkungan, Kepemilikan Manajerial dan Nilai Perusahaan

Mining Regulation and It’s Impact on Public Welfare

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