Pengaruh Green Investment dan Good Corporate Governance terhadap Pengungkapan Emisi Karbon
DOI:
https://doi.org/10.55606/jimek.v6i1.9886Keywords:
Carbon Emissions, Energy Sector Companies, Environmental Transparency, Good Corporate Governance, Green InvestmentAbstract
The high carbon emissions produced by companies in the energy sector in Indonesia have not been accompanied by an adequate level of transparency through carbon emissions disclosure, making it an important issue in the context of sustainability. This study aims to analyze the effect of green investment and good corporate governance on carbon emissions disclosure in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The dependent variable in this study is carbon emissions disclosure, while the independent variables include green investment and good corporate governance. This study uses a quantitative approach with secondary data obtained through purposive sampling, in the form of 50 annual reports and sustainability reports accessed from the official websites of the IDX and related companies. Data processing and testing were carried out using the Eviews 13 application with an i-random effect model. The analysis stages included descriptive statistics, panel data regression model selection, classical assumption testing, correlation coefficient testing, determination coefficient testing, and hypothesis testing. The results of the study show that green investment has no effect on carbon emission disclosure. Meanwhile, good corporate governance has an effect on carbon emission disclosure. Simultaneously, green investment and good corporate governance are proven to have an effect on carbon emission disclosure.
References
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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
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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
Viulina, A. E., Utaminingtyas, T. H., & Agung Ulupui, G. K. (2023). Pengaruh kinerja keuangan dan pengungkapan emisi karbon terhadap kinerja lingkungan dengan good corporate governance sebagai variabel moderasi. BIREV, 1(4), 51-64. https://lgdpublishing.org/index.php/birev/article/view/39/38
Zulkarnaen, R. F., & Darmawati, D. (2025). Corporate governance, kepemilikan institusional, pengungkapan emisi karbon: Peran investasi hijau sebagai variable pemoderasi. JET, 5(1), 473-486. https://doi.org/http://dx.doi.org/10.25105/jet.v5i1.22383
Agatha, H. T., & Aryati, T. (2024). Pengaruh pengungkapan emisi karbon, green investment dan tata kelola perusahaan terhadap nilai perusahaan. J-innovative, 4, 16288-16308. https://j-innovative.org/index.php/Innovative/article/view/13950/10181
Ainurrohmah, S., & Sudarti, S. (2022). Jurnal Phi analisis perubahan iklim dan global warming yang terjadi sebagai fase kritis. Jurnal Phi, 8(1). https://doi.org/10.22373/p-jpft.v3i3.13359
Aprizal, M. D., & Rosini, I. (2024). Good corporate governance dan media exposure terhadap carbon emission disclosure dengan pemoderasi kinerja lingkungan. J-CEKI, 4(1), 137-149. https://ulilalbabinstitute.id/index.php/J-CEKI/article/view/6158/4880
Armono, D., Santosa, A. A., & -, N. (2024). Pengaruh direktur asing, tingkat pendidikan komisaris, sistem manajemen lingkungan, dan kinerja lingkungan terhadap pengungkapan emisi karbon. JABIS Journal, 21. https://journal.uii.ac.id/JABIS/article/view/33901/16830
Bahrianysah, R. I., & Ginting, Y. L. (2022). Pengungkapan emisi karbon terhadap nilai perusahaan dengan media exposure sebagai variabel moderasi. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(02), 249-260. https://doi.org/10.35838/jrap.2022.009.02.21
Choi, B. B., Lee, D., & Psaros, J. (2013). An analysis of Australian company carbon emission disclosures. Pacific Accounting Review, 25. https://doi.org/10.1108/01140581311318968
Hulu, H. B., Nau, N. U. W., & Seba, R. O. C. (2024). Pengaruh firm governance structure, green innovation, green strategy terhadap carbon emission disclosure. Value Jurnal Ilmiah Akuntansi Keuangan dan Bisnis, 5(1). https://journal.unilak.ac.id/index.php/nia/article/view/22369/6700
Husnataria, D. F. (2024). Pengantar akuntansi karbon (D. Erniaty, Ed.; 1st ed.). CV Literasi Nusantara.
Meila, K. D., Dianty, A., & Veronica, L. (2024). Penerapan pajak karbon dalam mewujudkan sustainability development goals serta dampaknya terhadap penerimaan pajak di Indonesia. Owner, 8. https://doi.org/10.33395/owner.v8i2.2001
Mellita Sari, C. P., Trisniasrti, N., & Nailufar, F. (2024). Antara hutan, investasi, dan kemiskinan: Dinamika emisi karbon di Indonesia. Jurnal Ekonomi Pembangunan Universitas Malikussaleh, 7. https://doi.org/10.29103/jepu.v7i1.17708
Putri, A. (2020). Pengaruh implementasi pengendalian internal dan efektivitas audit internal terhadap good corporate governance. In Search, 19(1), 97-109. https://doi.org/10.37278/insearch.v19i1.265
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
Riyanti, Y. E., & Murwaningsari, E. (2023). The role of stakeholder pressure in moderating the effect of green investment, corporate governance and corporate growth on carbon emission disclosure. Sibatik Journal, 2(11), 3609-3632. https://www.publish.ojs-indonesia.com/index.php/SIBATIK/article/view/1406
Rosyid, & Mulatsih, S. N. (2024). The role of green investment and environmental performance on financial performance with moderation. Combis, 6(1), 62-76. https://doi.org/10.31000/combis.v6i1.10909
Septa, M., Gunawan, N., & Andhaniwati, E. (2024). Kontribusi green investment dan good corporate governance terhadap pengungkapan emisi karbon. Abdimas Bisnis, 20, 123-136. https://journal.iaingorontalo.ac.id/index.php/ab/article/view/4806/2587
Setyawan, A., Hadijati, M., & Switrayni, N. W. (2019). Analisis masalah heteroskedastisitas menggunakan generalized least square. Eigen Mathematics, 02(02). https://eigen.unram.ac.id/index.php/eigen/article/view/43/36
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
Viulina, A. E., Utaminingtyas, T. H., & Agung Ulupui, G. K. (2023). Pengaruh kinerja keuangan dan pengungkapan emisi karbon terhadap kinerja lingkungan dengan good corporate governance sebagai variabel moderasi. BIREV, 1(4), 51-64. https://lgdpublishing.org/index.php/birev/article/view/39/38
Zulkarnaen, R. F., & Darmawati, D. (2025). Corporate governance, kepemilikan institusional, pengungkapan emisi karbon: Peran investasi hijau sebagai variable pemoderasi. JET, 5(1), 473-486. https://doi.org/http://dx.doi.org/10.25105/jet.v5i1.22383
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