Institutional Ownership in Encouraging Carbon Emission Disclosure for Mining Companies, Basic Industries and Chemicals in Indonesia
Abstract
This research analyses the effect of institutional ownership in strengthening the effect of environmental performance, regulators, and media exposure on carbon emissions disclosure. By using certain criteria in sampling, the unit of analysis was obtained from as many as 57 companies. The research focused on mining, basic industry, and chemical companies listed on the Indonesia Stock Exchange in 2018-2020. Hypothesis testing was carried out using moderated regression analysis which was strengthened by descriptive analysis for each research variable. In general, it is found that the carbon emissions disclosure in the research object is classified as low, with an average disclosure of 7-8 items out of 18 items that must be disclosed in the report. Hypothesis testing shows that environmental performance and media exposure have a positive effect on carbon emissions disclosure, while regulators have no effect on carbon emissions disclosure. The presence of institutional ownership as a moderating variable was found to be able to strengthen the influence of regulators in increasing the carbon emissions disclosure, but not able to strengthen the effect of environmental performance and media exposure on the carbon emissions disclosure. This research contributes to regulators, developing standards for carbon emissions disclosure for companies that go public. Further researchers are expected to add other variables that can affect the carbon emissions disclosure and increase the research period to get more accurate results.
References
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[41] Ulfa, F. N. A., and Ermaya, H. N. L. 2019. Effect of Exposure Media, Environmental Performance and Industrial Type on Carbon Emission Disclosure. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(2): 149. DOI: https://doi.org/10.32493/jiaup.v7i2.2320
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[43] Widianto, I., and Sari, D. P. 2020. The Effect of Environmental Performance, Leverage and Company Size Towards Carbon Emission Disclosure on Rated Proper Company in 2015-2018. Journal of Accounting, Entrepreneurship and Financial Technology, 1(2): 1–17.
[44] Winarsih, and Supandi, D. A. 2020. Factors Influencing Carbon Emission Disclosure in Mining Companies of Indonesia. 115(Insyma), 152–156. DOI: https://doi.org/10.2991/aebmr.k.200127.031
[45] Wiratno, A., and Muaziz, F. 2020. Profitabilitas, Ukuran Perusahaan, dan Leverage Mempengaruhi Pengungkapan Emisi Karbon di Indonesia. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 22(1): 28–41. (in Indonesian)
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[2] Agung Ulupui, I. G. K., Maruhawa, D., Purwohedi, U., and Kiswanto, K. 2020. Carbon Emission Disclosure, Media Exposure, Environmental Performance, Characteristics of Companies: Evidence from Non Fincancial Sectors in Indonesia. Journal of Accounting and Auditing: Research & Practice, pp. 1–21. DOI:https://doi.org/10.5171/2020.628159
[3] Al-Tuwaijri, S. A., Christensen, T. E., and Hughes II, K. E. 2004. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society, 29(5–6): 447–471. DOI: https://doi.org/10.1016/S0361-3682(03)00032-1
[4] Amaliyah, I., and Solikhah, B. 2019. Pengaruh Kinerja Lingkungan dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon. Journal of Economic, Management, Accounting and Technology, 2(2): 129–141. DOI: https://doi.org/10.32500/jematech.v2i2.720 (in Indonesian)
[5] Anggraeni, S. 2017. Pengaruh Environmental Performance dan Environmental Cost terhadap Financial Performance dengan Environmental Disclosure sebagai Variabel Intervening. Universitas Negeri Semarang.
[6] Apriliana, E., Ermaya, H. N. L., and Septyan, K. 2019. Pengaruh Tipe Industri, Kinerja Lingkungan, Dan Profitabilitas Terhadap Carbon Emission Disclosure. Widyakala Journal, 6(1): 84. DOI:https://doi.org/10.36262/widyakala.v6i1.149 (in Indonesian)
[7] Bae Choi, B., Lee, D., and Psaros, J. 2013. An analysis of Australian company carbon emission disclosures. Pacific Accounting Review, 25(1): 58–79. DOI: https://doi.org/10.1108/01140581311318968
[8] Brammer, S., and Pavelin, S. 2006. Voluntary Environmental Disclosures by Large UK Companies. Journal of Business Finance & Accounting, 33(7–8): 1168–1188. DOI: https://doi.org/https://doi.org/10.1111/j.1468-5957.2006.00598.x
[9] Calza, F., Profumo, G., and Tutore, I. 2016. Corporate Ownership and Environmental Proactivity. Business Strategy and the Environment, 25(6): 369–389. DOI: https://doi.org/https://doi.org/10.1002/bse.1873
[10] Clarkson, P. M., Li, Y., Richardson, G. D., and Vasvari, F. P. 2008. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4): 303–327. DOI: https://doi.org/https://doi.org/10.1016/j.aos.2007.05.003
[11] Datt, R. R., Luo, L., and Tang, Q. 2019. Corporate voluntary carbon disclosure strategy and carbon performance in the USA. Accounting Research Journal, 32(3): 417–435. DOI: https://doi.org/10.1108/ARJ-02-2017-0031
[12] Deegan, C. 2002. The Legitimising Effect of Social and Environmental Disclosures – A Theoretical Foundation. Accounting, Auditing & Accountability Journal, 15: 282–311. DOI:https://doi.org/10.1108/09513570210435852
[13] Depoers, F., Jeanjean, T., and Jérôme, T. 2016. Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports. Journal of Business Ethics, 134(3): 445–461. DOI: https://doi.org/10.1007/s10551-014-2432-0
[14] Erikania, J. 2016. Indonesia Sudah Terdampak Bencana Iklim. National Geographic Indonesia.
[15] Friedman, M. 1970. The Social Responsibility of Business is to Increase its Profits. New York Times Magazine.
[16] Giannarakis, G., Konteos, G., Sariannidis, and Chaitidis, G. 2017. The relation between voluntary carbon disclusure and environmental performance. International Journal of Law and Management, 59(6): 784–803.
[17] Herdiawan, I. P. B., & Dewi, I. G. A. A. P. 2020. The effect of media exposure, type of companies, and environmental performance on carbon emission disclosure of Indonesia companies. Review of Manajemen, Accounting and Bussines Studies, 1(1): 76–86.
[18] Hermawan, A., Aisyah, I. S., Gunardi, A., and Putri, W. Y. 2018. Going green: Determinants of carbon emission disclosure in manufacturing companies in Indonesia. International Journal of Energy Economics and Policy, 8(1): 55–61. Available at: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85040966654&partnerID=40&md5=761c4cb0eabfbd457d8226b68fdb9dfd
[19] Iatridis, G. E. 2013. Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance. Emerging Markets Review, 14(1): 55–75. DOI:https://doi.org/10.1016/j.ememar.2012.11.003
[20] Jannah, R., and Muid, D. 2014. Analisis Faktor-faktor yang Mempengaruhi Carbon Emission Disclosure pada Perusahaan di Indonesia (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012). Diponegoro Journal of Accounting, 3(2): 1000–1010.
[21] Kordsachia, O., Focke, M., and Velte, P. 2022. Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe. Review of Managerial Science, 16(5): 1409–1436. DOI: https://doi.org/10.1007/s11846-021-00484-7
[22] Krisnawanto, K., and Solikhah, B. 2019. The Determinants of Carbon Emission Disclosure Moderated by Institutional Ownership. Accounting Analysis Journal, 8(2): 135–142. DOI:https://doi.org/10.15294/aaj.v8i2.32347
[23] Laksani, S. A., Andesto, R., and Kirana, D. J. 2020. Carbon Emission Disclosure Ditinjau dari Nilai Perusahaan, Leverage dan Media Exposure. Studi Akuntansi Dan Keuangan Indonesia, 3(2): 145–164. DOI:https://doi.org/10.21632/saki.3.2.145-164
[24] Majid, R. A., and Ghozali, I. 2015. Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan Di Indonesia. Diponegoro Journal of Accounting, 4(4): 1–11. (in Indonesian)
[25] Nur, M., and Priantinah, D. 2012. Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Csr Diindonesia (Studi Empiris Pada Perusahaan Berkategori High Profile Yang Listing Di Bei). Jurnal Nominal, I(I): 1–13. (in Indonesian)
[26] Pagano, M., and Volpin, P. F. 2005. Managers, Workers, and Corporate Control. The Journal of Finance, 60(2): 841–868. DOI: https://doi.org/https://doi.org/10.1111/j.1540-6261.2005.00748.x
[27] Patten, D. M. 2002. The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27(8): 763–773. DOI:https://doi.org/10.1016/S0361-3682(02)00028-4
[28] Peng, J., Sun, J., and Luo, R. 2015. Corporate Voluntary Carbon Information Disclosure: Evidence from China’s Listed Companies. World Economy, 38(1): 91–109. DOI: https://doi.org/10.1111/twec.12187
[29] Peters, G., and Romi, A. 2011. Discretionary Compliance with Mandatory Environmental Disclosures: Evidence from SEC Filings. Journal of Accounting and Public Policy, 32. DOI:https://doi.org/10.1016/j.jaccpubpol.2013.04.004
[30] Prabandari, A. I. 2020. Pengertian Pemanasan Global dan Dampaknya, Timbulkan Berbagai Gangguan Cuaca Ekstrem. Merdeka.Com. (in Indonesian)
[31] Prafitri, A., and Zulaikha, Z. 2016. Analisis Pengungkapan Emisi Gas Rumah Kaca. Jurnal Akuntansi Dan Auditing, 13(2): 155–175. (in Indonesian)
[32] Pratiwi, D. N. 2017. Pengaruh Stakeholder terhadap Carbon Emission Disclosure. STIE AAS Surakarta, 21(2): 1689–1699. (in Indonesian)
[33] Pratiwi, D. N. 2018. Implementasi Carbon Emission Disclosure di Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2): 101–112. DOI: https://doi.org/10.24843/JIAB.2018.v13.i02.p04
[34] Putri, A. B., Budianto, J. T., and Esa, A. O. 2020. Determination of Carbon Emissions Disclosure of Non-Service Company. ATESTASI : Jurnal Ilmiah Akuntansi, 3(1): 39–49. DOI:https://doi.org/10.33096/atestasi.v3i1.391
[35] Ramlan, M. 2002. Pemanasan Global (Global Warming). Jurnal Teknologi Lingkungan, 3(189): 1–11.
[36] Ratmono, D., Darsono, D., and Selviana, S. 2021. Effect of carbon performance, company characteristics and environmental performance on carbon emission disclosure: Evidence from Indonesia. International Journal of Energy Economics and Policy, 11(1): 101–109. DOI: https://doi.org/10.32479/ijeep.10456
[37] Saptiwi, N. W. T. 2019. Pengungkapan Emisi Karbon: Menguji Peranan Tipe Industri, Kinerja Lingkungan, Karakteristik Perusahaan dan Komite Audit. Jurnal Akuntansi Bisnis, 17(3): 1–4. (in Indonesian)
[38] Septriyawati, S., and Anisah, N. 2019. Pengaruh Media Exposure, Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Pengungkapan Emisi Karbon pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018. Seminar Nasional Ekonomi & Bisnis Dewanatara, 103–114. (in Indonesian)
[39] Solikhah, B., et al. 2021. Carbon emission report: A review based on environmental performance, company age and corporate governance. IOP Conference Series: Earth and Environmental Science, 623(1). DOI:https://doi.org/10.1088/1755-1315/623/1/012042
[40] Suhardi, R. P., and Purwanto, A. 2015. Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon di Indonesia. Diponegoro Journal of Accounting, 4(2): 1–13. (in Indonesian)
[41] Ulfa, F. N. A., and Ermaya, H. N. L. 2019. Effect of Exposure Media, Environmental Performance and Industrial Type on Carbon Emission Disclosure. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(2): 149. DOI: https://doi.org/10.32493/jiaup.v7i2.2320
[42] Wahyudin, A. 2015. Metodologi Penelitian (Penelitian Bisnis dan Pendidikan). (in Indonesian)
[43] Widianto, I., and Sari, D. P. 2020. The Effect of Environmental Performance, Leverage and Company Size Towards Carbon Emission Disclosure on Rated Proper Company in 2015-2018. Journal of Accounting, Entrepreneurship and Financial Technology, 1(2): 1–17.
[44] Winarsih, and Supandi, D. A. 2020. Factors Influencing Carbon Emission Disclosure in Mining Companies of Indonesia. 115(Insyma), 152–156. DOI: https://doi.org/10.2991/aebmr.k.200127.031
[45] Wiratno, A., and Muaziz, F. 2020. Profitabilitas, Ukuran Perusahaan, dan Leverage Mempengaruhi Pengungkapan Emisi Karbon di Indonesia. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 22(1): 28–41. (in Indonesian)
[46] Witri Astiti, N. N., and Wirama, D. G. 2020. Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 30(7): 1796. DOI:https://doi.org/10.24843/eja.2020.v30.i07.p14 (in Indonesian)
[47] Yunus, S., Elijido-Ten, E. O., and Abhayawansa, S. 2020. Impact of stakeholder pressure on the adoption of carbon management strategies: Evidence from Australia. Sustainability Accounting, Management and Policy Journal, 11(7): 1189–1212. DOI: https://doi.org/10.1108/SAMPJ-04-2019-0135
[48] KLHK. 2017. Mengenai Perubahan Iklim. Knowledge Center Perubahan Iklim. (in Indonesian)
Published
2023-06-02
How to Cite
KISWANTO, Kiswanto; WIDHIASTUTI, Ratieh; SAFITRI, Mila Anggi.
Institutional Ownership in Encouraging Carbon Emission Disclosure for Mining Companies, Basic Industries and Chemicals in Indonesia.
Journal of Environmental Management and Tourism, [S.l.], v. 14, n. 3, p. 632 - 644, june 2023.
ISSN 2068-7729.
Available at: <https://journals.aserspublishing.eu/jemt/article/view/7789>. Date accessed: 08 nov. 2024.
doi: https://doi.org/10.14505/jemt.v14.3(67).03.
Section
Article
Copyright© 2024 The Author(s). Published by ASERS Publishing 2024. This is an open access article distributed under the terms of CC-BY 4.0 license.