Pengaruh Kompetisi, Pertumbuhan Laba dan Kinerja Lingkungan terhadap Pengungkapan Informasi Emisi Karbon pada Perusahaan

Hilmi, Hilmi; Puspitawati, Lilis; Utari, Ranti

doi:10.33395/owner.v4i2.232

Cited by 6 publications

(18 citation statements)

References 10 publications

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“…Environmental performance is an effort made by a company to create better environmental conditions (Hilmi et al, 2020). A company's environmental performance can be proxied through PROPER (Company Performance Rating Assessment Program in Environmental Management).…”

Section: Environmental Performancementioning

confidence: 99%

The Impact of Company Size, Profitability, Industry Type, Leverage, and Environmental Performance on Carbon Emission Disclosure

Putri,

Trisnawati

2024

BUSS EDU TECH

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The study aims to analyze the impact of company size, profitability, industry types, leverage, and environmental performance on carbon emission disclosure. The research population is all manufacturing company listed on the Indonesian Stock Exchange (IDX) during the period 2019-2022. Sampling method in this study uses purposive sampling techniques with specific criteria. The number of samples obtained amounted to 56 data. This type of research is quantitative research. This research data analysis method uses multiple regression analysis techniques. The data used in this study are secondary data derived from the annual reports and sustainability reports of the company contained on the website www.idx.co.id and the related company web. The research was processed using the SPSS 25 application. The result of this study show that profitability, industry types, and leverage have an impact on carbon emission disclosures, while company size and environmental performance have no impact on carbon emission disclosure

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Section: Environmental Performancementioning

confidence: 99%

The Impact of Company Size, Profitability, Industry Type, Leverage, and Environmental Performance on Carbon Emission Disclosure

Putri,

Trisnawati

2024

BUSS EDU TECH

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“…Hal ini juga yang mendukung hasil penelitian ini, yaitu kinerja lingkungan tidak berpengaruh terhadap carbon emission disclosure. Hasil penelitian ini mendukung penelitian yang dilakukan oleh Apriliana (2019) dan Hilmi et al (2020). Hasil penelitian menyatakan bahwa kinerja lingkungan tidak berpengaruh terhadap carbon emission disclosure.…”

Section: Pembahasanunclassified

“…Pertumbuhan dalam penelitian ini dihitung dengan pertumbuhan laba. Pertumbuhan laba tidak berpengaruh terhadap carbon emission disclosure karena ada perusahaan yang labanya naik tajam, namun pengungkapan emisi karbon yang dilakukan tidak banyak dan ada perusahaan yang labanya menurun, namun pengungkapan emisi karbon yang dilakukan semakin banyak Hilmi et al (2020). Ketika pertumbuhan laba perusahaan tinggi, perusahaan akan berpikir bahwa tidak perlu mengungkapkan informasi-informasi yang dapat mengganggu kinerja keuangan perusahaan pada masa mendatang.…”

Section: Pembahasanunclassified

“…Hal ini berarti walaupun tingkat pertumbuhan laba sangat tinggi ataupun nilai pertumbuhan laba yang sangat rendah tidak mempengaruhi keputusan perusahaan untuk melakukan pengungkapan emisi karbon. Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh Pranasyahputra et al (2020) dan Hilmi et al (2020). Hasil penelitian mengatakan bahwa pertumbuhan laba perusahaan secara parsial tidak berpengaruh positif signifikan terhadap carbon emission disclosure.…”

Section: Pembahasanunclassified

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Pengaruh Kepemilikan Institusional, Kinerja Lingkungan, Profitabilitas, dan Pertumbuhan Terhadap carbon emission disclosure

Putri¹,

Pamungkas

Suryaningsum³

2022

Pusat Pengkajian dan Pengembangan Akuntansi

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This study examines the effect of institutional ownership, environmental performance, profitability, and growth on the disclosure of carbon emissions. Institutional ownership is measured by calculating the shares owned by the institution divided by the company's outstanding shares, environmental performance is measured by ownership of ISO 14001 certification, profitability is measured by return on assets, and growth is measured by profit growth. This research was conducted on non-cyclical consumer sector companies listed on the

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“…Competition and profit growth have no effect on carbon emission disclosures, while environmental performance has an effect on carbon emission disclosures [18].Carbon emission disclosure and good corporate governance have no direct effect on company value [18][19]. On the other hand, financial performance mediates the effect of carbon emission disclosures and good corporate governance on firm value.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Earning Management on Carbon Emmision Disclosure with Corporate Governance as a Moderation Variable

Khaq,

Sasongko,

Triyono

2022

Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)

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The inconsistency of research results on the effect of earning management on carbon emission disclosures indicates that there are other factors that also influence, thus encouraging researchers to include corporate governance as a moderating variable. The sampling method used in this study was purposive sampling with a sample of 95 nonbanking, non-financial and non-insurance companies listed on the Indonesia Stock Exchange (IDX) in 2010 -2020 and have a role in the Corporate Governance Perception Index (CGPI). Statistical analysis used included classical assumption test, model feasibility test and to test the effect of moderating variables in this research hypothesis using Moderated Regression Analysis (MRA) test. The results of the classical assumption test showed that the regression model had met the requirements of the classical assumption test. The results of hypothesis testing showed that: 1) earnings management had no effect on carbon emission disclosures in companies listed on the Indonesia Stock Exchange and participates in the Corporate Governance Perception Index, 2) corporate governance as a moderating variable was proven to be able to strengthen the correlation between earnings management and carbon emissions. disclosure to companies listed on the Indonesia Stock Exchange and participating in the Corporate Governance Perception Index.

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Pengaruh Kompetisi, Pertumbuhan Laba dan Kinerja Lingkungan terhadap Pengungkapan Informasi Emisi Karbon pada Perusahaan

Cited by 6 publications

References 10 publications

The Impact of Company Size, Profitability, Industry Type, Leverage, and Environmental Performance on Carbon Emission Disclosure

The Impact of Company Size, Profitability, Industry Type, Leverage, and Environmental Performance on Carbon Emission Disclosure

Pengaruh Kepemilikan Institusional, Kinerja Lingkungan, Profitabilitas, dan Pertumbuhan Terhadap carbon emission disclosure

The Effect of Earning Management on Carbon Emmision Disclosure with Corporate Governance as a Moderation Variable

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