Pengungkapan Emisi Karbon dan Kinerja Karbon terhadap Nilai Perusahaan: Moderasi Kepemilikan Negara
Keywords:
Pengungkapan Emisi Karbon, Kinerja Karbon, Nilai Perusahaan, Kepemilikan Negara, Pengungkapan Lingkungan
AbstractIsu lingkungan menjadi hal yang sangat penting untuk dibahas belakangan ini apalagi semenjak efek pemanasan global kian nyata dirasakan. Salah satu penyebab pemanasan global adalah emisi karbon berlebih yang terjebak di atmosfer bumi. Perusahaan memegang peranan penting dalam menghasilkan emisi karbon ini. Salah satu cara yang dapat dilakukan untuk mengurangi pemanasan global adalah dengan menurunkan tingkat emisi karbon perusahaan. Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh pengungkapan emisi karbon dan kinerja karbon terhadap nilai perusahaan dengan moderasi kepemilikan negara pada perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Metode yang digunakan adalah analisis regresi berganda dan moderated regression analysis (MRA). Pengumpulan data diperoleh melaui annual report dan sustainability report masing-masing perusahaan. Hasilnya menunjukkan bahwa pengungkapan emisi karbon dan kinerja karbon berpengaruh positif terhadap nilai perusahaan. Kepemilikan negara tidak mampu memoderasi pengungkapan emisi karbon terhadap nilai perusahaan namun mampu memoderasi kinerja karbon dengan nilai perusahaan. Downloads
Download data is not yet available.
ReferencesZandalinas, S. I., Fritschi, F. B., & Mittler, R. (2021). Global warming, climate change, and environmental pollution: recipe for a multifactorial stress combination disaster. Trends in Plant Science, 26(6), 588-599. https://doi.org/10.1016/j.tplants.2021.02.011 Liu, Z., & Zhang, C. (2022). Quality evaluation of carbon information disclosure of public companies in China's electric power sector based on ANP-Cloud model. Environmental Impact Assessment Review, 96, 106818. https://doi.org/10.1016/j.eiar.2022.106818 Altunbas, Y., Gambacorta, L., Reghezza, A., & Velliscig, G. (2022). Does gender diversity in the workplace mitigate climate change?. Journal of Corporate Finance, 77, 102303. https://doi.org/10.1016/j.jcorpfin.2022.102303 Mateo-Márquez, A. J., González-González, J. M., & Zamora-Ramírez, C. (2022). An international empirical study of greenwashing and voluntary carbon disclosure. Journal of Cleaner Production, 363, 132567. https://doi.org/10.1016/j.jclepro.2022.132567 Matsumura, E. M., Prakash, R., & Vera-Munoz, S. C. (2014). Firm-value effects of carbon emissions and carbon disclosures. The accounting review, 89(2), 695-724. https://doi.org/10.2308/accr-50629 Benkraiem, R., Shuwaikh, F., Lakhal, F., & Guizani, A. (2022). Carbon performance and firm value of the World's most sustainable companies. Economic Modelling, 116, 106002. https://doi.org/10.1016/j.econmod.2022.106002 Yan, H., Li, X., Huang, Y., & Li, Y. (2020). The impact of the consistency of carbon performance and carbon information disclosure on enterprise value. Finance Research Letters, 37, 101680. https://doi.org/10.1016/j.frl.2020.101680 Jiang, Y., Luo, L., Xu, J., & Shao, X. (2021). The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries. Journal of Contemporary Accounting & Economics, 17(3), 100279. https://doi.org/10.1016/j.jcae.2021.100279 Lee, J. H., & Cho, J. H. (2021). Firm-value effects of carbon emissions and carbon disclosures—evidence from korea. International journal of environmental research and public health, 18(22), 12166. https://doi.org/10.3390/ijerph182212166 Karim, A. E., Albitar, K., & Elmarzouky, M. (2021). A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance. Journal of Environmental Management, 290, 112581. https://doi.org/10.1016/j.jenvman.2021.112581 Kurnia, P., Darlis, E., & Putra, A. A. (2020). Carbon emission disclosure, good corporate governance, financial performance, and firm value. The Journal of Asian Finance, Economics and Business (JAFEB), 7(12), 223-231. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.223. Choi, B., & Luo, L. (2021). Does the market value greenhouse gas emissions? Evidence from multi-country firm data. The British Accounting Review, 53(1), 100909. https://doi.org/10.1016/j.bar.2020.100909 Choi, B. 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 Luo, L. (2019). The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance. Accounting & Finance, 59(2), 1235-1264. https://doi.org/10.1111/acfi.12267 Chung, K. H., & Pruitt, S. W. (1994). A simple approximation of Tobin's q. Financial management, 70-74. https://doi.org/10.2307/3665623 Zhou, K. Z., Gao, G. Y., & Zhao, H. (2017). State ownership and firm innovation in China: An integrated view of institutional and efficiency logics. Administrative Science Quarterly, 62(2), 375-404. https://doi.org/10.1177/0001839216674457 Wang, K., & Jiang, W. (2021). State ownership and green innovation in China: The contingent roles of environmental and organizational factors. Journal of Cleaner Production, 314, 128029. https://doi.org/10.1016/j.jclepro.2021.128029 Kothari, C. R. (2004). Research methodology: Methods and techniques. New Age International. John, J., Subramanyam, K. R., & Robert, F. (2007). Financial statement analysis. Kim, S. A., & Kim, J. D. (2022). Voluntary carbon disclosure (VCD) strategy under the Korean ETS: with the interaction among carbon performance, foreign sales ratio and media visibility. International Journal of Environmental Research and Public Health, 19(18), 11268. https://doi.org/10.3390/ijerph191811268 Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IMB SPSS 26 : Edisi 10. Badan Penerbit Universitas Diponegoro. |
Published
2023-09-30
Section
Articles
How to Cite
Trimuliani, D., & Febrianto, R. (2023). Pengungkapan Emisi Karbon dan Kinerja Karbon terhadap Nilai Perusahaan: Moderasi Kepemilikan Negara. Jurnal Informatika Ekonomi Bisnis, 5(3), 900-906. https://doi.org/10.37034/infeb.v5i3.681
![]() This work is licensed under a Creative Commons Attribution 4.0 International License. |