CARBON EMISSION DISCLOSURE: DITINJAU DARI MEDIA EXPOSURE, KINERJA LINGKUNGAN DAN KARAKTERISTIK PERUSAHAAN GO PUBLIC BERBASIS SYARIAH DI INDONESIA
Keywords:
carbon emission disclosure, carbon disclosure project, carbon accounting, syariah companiesAbstract
Carbon emission disclosure is a disclosure to assess an organisation's carbon emissions and set targets for reduction of the carbon emission. This study is aimed to obtain empirical evidence about the influence of environmental performance, media exposure, type of industry, size of company, and profitability to the extent of carbon emission disclosure in Indonesian shariah companies. To measure the extent of carbon emission disclosure, it is used checklist that has been developed based on the information inquiry forms provided by the Carbon Disclosure Project (CDP). This study employed purposive sampling method from companies listed in Jakarta Islamic Index (JII) in 2012-2014. There were 35 companies which fulfilled criterion as the research samples. The results of this study showed that type of industry has negative significance and profitability has positive significance to influence the extent of carbon emission disclosure. Whilst, environmental performance, media exposure and the size of company has no significant influence to the extent of carbon emission disclosure.
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References
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Berthelot S., and Robert A.-M. (2011). Climate change disclosures: An examination of Canadian oil and gas firms. Issues in Social & Environmental Accounting, 5, pp 106-123.
Choi, Bo Bae, Doowon, Lee and Jim Psaros.(2013). “An Analysis of Australian Company Carbon Emission Disclosures.” Pasific Accounting Review Journal, Vol. 25, pp 58-79.
Clarkson, Peter M., Yue Li, Gordon D. Richardson, Florin P. Vasvari. (2008). Revisiting TheRelation Between Environmental Performance And Environmental Disclosure: AnEmpirical Analysis. Accounting, Organizations and Society volume 33, Issues 4-5, pp 303-327.
Cotter, J. and Najah, M. M. (2011).Institutional Investor Influence On Global Climate Change Disclosure Practice. Diakses 20 Maret 2016.
Daniri, Mas Achmad. (2006). Standarisasi Tanggung Jawab Sosial Perusahaan. Sambutan Menteri Negara Lingkungan Hidup pada Seminar Sehari “A Promise of Gold Rating: Sustainable CSR”. Tanggal 23 Agustushlm.3.diambil dari www.menlh.go.id. Diakses pada tanggal 23 Mei 2016
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Dwijayanti, S.Patricia Febrina, (2011).Manfaat Penerapan CarbonAccountingDi Indonesia, Jurnal Akuntansi Kontemporer, Vol. 3 No. I, Januari 2011, hal 79-92
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Freedman, Martin dan Bikki Jaggi.(2005). “Global warming, commitment to the Kyoto Protocol,and accounting disclosures by the largest global public firms from polluting industries”,The International Journal of Accounting, Vol. 40 No. 3, pp. 215-232.
Ghozali, Imam dan Anis Chariri. (2007). Teori Akuntansi. Badan Penerbit Universitas Diponegoro:Semarang.
Ghozali, Imam. (2013). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21 Update Pls Regresi. Badan Penerbit Universitas Diponegoro: Semarang.
Gray.(1995). Corporate social and environmental reporting; a review literature and longitudinal study of uk disclosure. Scotland: Accounting, Auditing, and Accountability Journal. Vol 8 No.2..
Haniffa, R.M. and Cooke, T.E., (2005). “The Impact of Culture and Governance on Corporate Social Reporting”. Journal of Accounting and Public Policy, No.24: pp 391–430
Jannah,Richatul dan Dul Muid.(2014). analisis faktor-faktor yang mempengaruhi carbonemission disclosure pada perusahaan di Indonesia(studi empiris pada perusahaan yang terdaftar di bursa efek Indonesiaperiode 2010-2012). Diponegoro Journal Of Accounting Volume 3, Nomor 2, Tahun 2014, Halaman 1ISSN (Online): 2337-3806
Kardono.(2010). Memahami Perdagangan Karbon. Pusat Standardisasi dan Lingkungan,Kementerian Kehutanan.
Kartini, Dwi. (2013). Corporate Social Responsibility: Tranformasi Konsep Sustainablity Management dan Implementasi di Indonesia. Bandung: Refika Aditama, hal. i.
Kementrian Agama.(2012). Al-Quran dan Terjemahannya, Jakarta. Dirjen Bimas Islam Direktorat Urusan Agama Islam dan Pembinaan Syariah.
Lorenzo, Jose-Manel Prado, Luiz Rodriguez-Dominguez, Isabel Gallego-Alvarez dan Isabel-MariaGarcia-Sanchez. (2009). Factors Influencing the Disclosure of Greenhouse GasEmissions in Companies World-Wide. Journal of Management Decisions, Vol.47,pp.1133-1157.
Luo, Le, Qingliang Tang, Yi-chen Lan. (2013). Comparison of Propensity for Carbon Disclosurebetween Developing and Developed Countries. Accounting Research Journal Vol.26 No. 1, 2013 pp. 6-34.
Omar, B., & Simon, J. (2011). Corporate Aggregate Disclosure Practice in Jordan. Advance in Accounting incorporating Advance in International Accounting, 27, 166-186.
Othman , Rohana, A. Md. Thani, dan E.K. Ghani.(2009). “Determinants of Islamic Social Reporting Among Top Shari¬ah-Approved Companies in Bursa Malaysia”, Research Journal of International Studies, Vol. 12.
Perpres No. 61 tahun 2011 mengenai Rencana Aksi Nasional Penurunan Emisi Gas Rumah Kaca.
Perpres No. 71 tahun 2011 mengenai Penyelenggaraan Inventasrisasi Gas Rumah Kaca Nasional.
Undang-Undang Republik Indonesia Nomor 17 Tahun 2004 tentang Pengesahan Kyoto Protocol tothe United Nations Framework Convention On Climate Change (Protokol Kyoto atasKonvensi Kerangka Kerja Perserikatan Bangsa-Bangsa tentang Perubahan Iklim).
UNFCCC.(1998). Kyoto Protocol to The United Nations Framework Conventionon ClimateChange. (Online).(http://unfccc.intiresource/docs/convkp/kpeng.pdf, diunduh 14April 2015).
Wang, Jianling, Song Lin, Shujie Yao. (2013). The Determinants of Corporate Social ResponsibilityDisclosure: Evidence From China. The Journal of Applied Business Research Volume 29,Number 6.
Warren, J. (2008). Car,Jon Accounting. (Online).(http://www.scotlink.org/files/putlicationl.ILINKGuidetoCarbonAccount08.pdf, diunduh 14April 2015).
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2017-10-12
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