Peran tekanan stakeholder dalam memoderasi pengaruh investasi dan strategi hijau terhadap pengungkapan emisi karbon
Keywords:
Investasi Hijau, Strategi Hijau, Pengungkapan Emisi KarbonAbstract
This study aims to test and analyze stakeholder pressure moderating the effect of green investment and strategy on carbon emission disclosure. This type of study is associative quantitative research using secondary data. The population in this study is all energy companies listed on the Indonesia Stock Exchange from 2018 to 2022, namely 82 companies. The data collection technique in this research was purposive sampling, with 18 companies serving as research samples and 90 data being processed. The research results show that green investment and green strategy have a significant effect on carbon emission disclosure. Meanwhile, green investment does not affect carbon emission disclosure. The green strategy has a significant effect on carbon emission disclosure. Stakeholder pressure does not moderate the influence of green investment on carbon emission disclosure. Stakeholder pressure does not moderate the influence of green strategy on carbon emission disclosure.
Abstrak
Penelitian ini bertujuan untuk menguji dan menganalisis tekanan stakeholder memoderasi pengaruh investment dan strategi hijau terhadap pengungkapan emisi karbon. Jenis penelitian ini adalah penelitian kuantitatif asosiatif, dengan menggunakan data sekunder. Populasi dalam penelitian ini adalah semua perusahaan Energi yang terdaftar di Bursa Efek Indonesia pada periode 2018 sampai 2022 yaitu 82 perusahaan. Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling dengan 18 perusahaan yang menjasi sampel penelitian dan 90 data yang diolah. Hasil penelitian menunjukan bahwa investasi dan strategi hijau berpengaruh signifikan terhadap pengungkapan emisi karbon. Di sisi lain, investasi hijau tidak berpengaruh terhadap pengungkapan emisi karbon, sedangkan strategi hijau berpengaruh signifikan terhadap pengungkapan emisi karbon. Tekanan stakeholder tidak berperan memoderasi pengaruh investasi dan strategi hijau terhadap pengungkapan emisi karbon
References
Afni, Z., Gani, L., Djakman, C. D., & Sauki, E. (2018). The effect of green strategy and green investment toward carbon emission disclosure. The International Journal of Business Review (The Jobs Review), 1(2), 93-108.
Anggraini, S. P., & Handayani, S. (2021). Pengaruh Tekanan Stakeholders, Sertifikasi ISO 14001, Protabilitas dan Leverage Terhadap Pengungngkapan Emisi Karbon. JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen, 1(1), 153-168.
Aryni, W., Ulupui, I. G. K. A., & Fauzi, A. (2021). Pengaruh Eksposur Media, Kinerja Proper dan Karakteristik Perusahaan terhadap Pengungkapan Emisi Karbon. Jurnal Akuntansi, Perpajakan dan Auditing, 2(1), 01-23.
Aryanti, D., & Hidayat, T. (2023, June). Green Investment, Green Strategy, Firm Characteristics and Carbon Emission Disclosure. In Proceeding of International Students Conference on Accounting and Business, 2 (1).
Borghei-Ghomi, Z., Leung, P. (2013), An empirical analysis of the determinants of greenhouse gas voluntary disclosure in Australia. Accounting and Finance Research, 2(1), 110-127.
Choi, B. B., Lee, D., & Psaros, J. (2013). An analysis of Australian company carbon emission disclosures. Pacific Accounting Review, 25(1), 58-79.
Dani, I. M., & Harto, P. (2022). Pengaruh kinerja lingkungan dan green investment terhadap pengungkapan emisi karbon. Diponegoro Journal of Accounting, 11 (4)
Dewi, L. G., Yenni, Latrini, M., & Rsi Respati, N. N. (2019). Determinan Carbon Emission
Disclosure Perusahaan Manufaktur. E-Jurnal Akuntansi, 28(1), 613-640.https://doi.org/10.24843/EJA.2019.v28.i01.p24
Eyraud, L., Clements, B., & Wane, A. (2013). Green investment: Trends and determinants.
Energy Policy. 60. 852–865.
Fransisca, L. (2020). Pengaruh Media Exposure, Tipe Industri, Profitabilitas, Regulator, Size, Leverage dan Kepemilikan Institusional Terhadap Carbon Emission Disclosure . Retrieved from http://repo.darmajaya.ac.id/
Hariyanto, E. (2018). Green Financing & Sukuk. Diakses 20 Oktober 2020, dari https://www.djppr.kemenkeu.go.id/
Klewitz, J., Zeyen, A., & Hansen, E. G. (2012). Intermediaries driving eco‐innovation in SMEs: a qualitative investigation. European Journal of Innovation Management, 15(4), 442-467.
Kurniawati, K., & Biduri, S. (2018). Apakah Ukuran Perusahaan, Media Exposure dan Profitability Berpengaruh Terhadap Carbon Emission Disclosure?. Seminar Nasional dan The 5th Call For Syariah Paper (SANCALL) 2018.
Linda, E. N., & Shanti, S. (2022). Keterkaitan Stakeholders Melalui Beberapa Faktor terhadap Pengungkapan Emisi Karbo. Organum: Jurnal Saintifik Manajemen dan Akuntansi, 5(2), 125-140.
Moussa, T., Kotb, A., & Helfaya, A. (2022). An empirical investigation of UK environmental targets disclosure: The role of environmental governance and performance. European Accounting Review, 31(4), 937-971.
Mulyati, R., & Darmawati, D. (2023). The impact of green investment, media coverage, and international sales on carbon emission disclosure with audit committee as the moderating variable. Enrichment: Journal of Management, 13(1), 497-503.
Nuriyani, F. D., & Dewi, R. R. (2023). The Influence of Primary Stakeholder, Secondary Stakeholder, and Regulatory Stakeholder on Carbon Emission Disclosure. International Journal of Social Service and Research, 3(1), 194-206.
Nurlis, N. (2019). Carbon Emission Disclosure in the Proper Rating Company's Annual Financial Statements in Indonesia Stock Exchange. Carbon, 10(12).
Pratiwi, D. (2018). Implementasi Carbon Emission Disclosure di Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 13 (2), 101-112. https://doi.org/10.24843/JIAB.2018.v13.i02.p04
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), 325-340. https://doi.org/10.25105/jipak.v18i2.17244
Sandi, D. A., Soegiarto, D., & Wijayani, D. R. (2021). Pengaruh Tipe Industri, Media Exposure, Profitabilitas Dan Stakeholder Terhadap Carbon Emission Disclosure (Studi Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia Pada Tahun 2013-2017). Accounting Global Journal, 5(1), 99–122. https://doi.org/10.24176/agj.v5i1.6159
Suhardi, R.P. & A. Purwanto. (2015). Analisis Faktor - faktor yang Mempengaruhi Pengungkapan Emisi Karbon di Indonesia (Studi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2010 - 2013). Diponegoro Journal of Accounting, 4(2), 1–13.
Sulistyono, S. (2013). Dampak tumpahan minyak (oil spill) di perairan laut pada kegiatan industri migas dan metode penanggulangannya. Swara Patra : Majalah Ilmiah PPSDM Migas, Vol 3 (1).
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(1), 1171-1186.
Tanasya, A., & Handayani, S. (2020). Green Investment dan Corporate Governance Terhadap Nilai Perusahaan: Profitabilitas Sebagai Pemediasi. Jurnal Bisnis Dan Akuntansi, 22(2), 225-238.
Utami, N. R., Novitasari, K., Handoko, H., Sakti, S. A., & Widyastuti, T. M. (2019). Pelatihan Pengembangan Strategi Pembelajaran Literasi Awal Pada Guru Taman Kanak-Kanak. Jurnal Berdaya Mandiri, 1(1), 9-18.
Velte, P., Stawinoga, M., & Lueg, R. (2020). Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences. Journal of Cleaner Production, 254, 120063.
Xiong, Q., & Sun, D. (2023). Influence analysis of green finance development impact on carbon emissions: an exploratory study based on fsQCA. Environmental Science and Pollution Research, 30(22), 61369-61380.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Wulandari Cahyani Putri, Holiawati Holiawati, Nofryanti Nofryanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Articles publised in Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi are licensed under Creative Commons Attribution 4.0 International License. You are free to :
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
By publishing in Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution 4.0 International License.
