PENGARUH TIPE INDUSTRI, PROFITABILITAS, MEDIA EXPOSURE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP CARBON EMISSION DISCLOSURE (Studi Empiris Pada Perusahaan Non Industri Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016)
DOI:
https://doi.org/10.52062/jakd.v13i2.1435Abstract
This study aims to obtain empirical evidence on the analysis of factors affecting the voluntary disclosure of carbon emissions in companies in Indonesia. Factors used include industry type, profitability, firm size and leverage. Measurement of carbon emission disclosure levels using content analysis. There are 18 items to detect disclosure rates of carbon emissions. The population of this research is all financial data of non service industry companies listed on BEI period 2014-2016.Sampling method used in this research is purposive sampling method. The sample used in this research is non service industry which publishes annual and financial report during observation period and
discloses carbon emission. The total sample used in this research is 27 companies. The data used is secondary data from IDX. The analysis technique used is multiple linear regression analysis. The results of this study indicate that industry type and company size have an effect on carbon emission disclosure, while profitability proxy with return on asset and return on equity and leverage have no effect on carbon emission disclosure
Downloads
References
Almilia, Luciana Spica, Emanuel Kristijadi. 2003. Analisis Rasio Keunagan Untuk Memprediksi
Kondisi Finansial Distress Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Jakarta.
Jurnal Akuntansi dan auditing Indonesia (JAAI) Vol. 7 No. 2, Hal 1-27.
Altman, E dan McGough, T., 1974. Evaluation of A Company as A Going concern . Journal of
Accountancy. December. 50 -57.
Bernhart, S., & Rosenstein, a. S. (1998). “Board Composition, Managerial Ownership, and Firm
Performance: An Empirical Analysis. Financial Review, 33, 1-16.
Bernhart, S.W. and S. Rosenstein, 1998, “Board Composition, Managerial Ownership, and Firm
Performance: An Empirical Analysis.†Financial Review, 33, Pp. 1-16.
Bodroastuti, Tri. (2009). “Pengaruh struktur Corporate Governance Terhadap Financial Distressâ€.
Bodroastuti, Tri. (2009). Pengaruh struktur Corporate Governance Terhadap Financial Distress.
Brigham and Houston. 2011. Dasar-dasar Manajemen Keuangan. Jakarta: Salemba 4.
Damodaran, A. (1997). Faktor Penyebab Financial DIstress dari Dalam Perusahaan Lebih Bersifat
Mikro .
De Angelo,L.E. 1998. Auditor Independence, "Low Balling", and Disclousure Regulation. Journal
of Accounting and Economics 3. Agustus. p. 113-127.
Eisenhardt, Kathleen M. 2006. “Agency Theory: An Assessment and Reviewâ€. Academy of
Management Review, 1998. Vol. 14, No. 1, 57-74.
Elmabrok, M. A. (2012). “Using Altman Model and Current Ratio to Asses the Financial Status of
Companies Quote of Malaysian Stock Exchange. 2(7).
Fitdini, J. E. 2009. “Hubungan Struktur Kepemilikan, Ukuran Dewan, Dewan Komisaris
Independen, Ukuran Perusahaan, Leverage, dan Likuiditas dengan Kondisi Financial
Distress.†Skripsi, Universitas Diponegoro.
Ghozali, Imam. (2006). Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan
Penerbit Universitas Diponegoro.
Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23. Semarang:
Badan Penerbit Universitas Diponegoro.
Gunarsih, T. (2003). Struktur Kepemilikan Sebagai Salah Satu Mekanisme Corporate Governance.
Hanifah, O. 2013. pengaruh struktur corporate governance dan financial indikators terhadap
kondisi financial distress.jurnal magister akuntansi UniversitasDiponegoro.
Indriantoro, Nur., & Supomo, Bambang. 2014. Metodologi Penelitian Bisnis Untuk Akuntansi dan
Manajemen. Yogyakarta: BPFE.
Li, Hong-xia, Zong-jun Wang, Xiao-lan Deng. 2007. “Ownership, independent directors, agency
cost and financial distress: evidence from Chinese listed companies.†Emerald. Vol. 8, No.
, 2008.
Lin, H.-x. Z.-j.-l. (2006). Ownership, independent directors, agency cost and financial distress:
evidence from Chinese listed companies. Emerald, 8, 5.
Lizal, Lubomir. 2002. “Determinants of Financial Distress: What Drives Bankruptcy in a
Transition Economy? The Czech Republic Caseâ€, Wiliam Davidson Working Paper. No.
, 2002.
Lu, J. L., Jeng, V., and Chang J.L. 2009. “The Impact of Corporate Governance Structure on The
Efficiency Performance of Insurance Companies in Taiwanâ€. The Geneva Papers on Risk
and Insurance: Issues and Practice, 32, 264-282.
Hanafi, Mahmud, M., and Abdul Halim, Analisis Laporan Keuanga. Edisi III. Yogyakarta: UPPS
STIM YKPN. 2007.
Harahap. Sofyan Safri. 2009. Analisis Kritis atas Laporan Keuangan. PT. Raja Grafindo Persada:
Jakarta.
Jurnal Akuntansi & Keuangan Daerah Volume 13, Nomor 2, November 2018: 41–55
Mohammed, A. A. (2012). Using Altman Model and Current Ratio to Asses the Financial Status of
Companies Quote of Malaysian Stock Exchange. International Journal of Scientific and
Research Publications, 2(7).
Muhtar,Revina Yeni Januarsi.2015. "Mekanisme Internal Dan Eksternal Corporate Governance
Dalam Memitigasi Financial Distress Pada Industri Transportasi Di Indonesia". Simposium
Nasional Akuntansi 18 Universitas Sumatera Utara, Medan 16-19 September 2015.
Nuratama, I. (2011). Pengaruh Tenur dan Reputasi Kantor Akuntan Publik pada Kualitas Audit
Dengan Komite Audit Sebagai Variabel Moderasi.
Nur, Emrinaldi DP. 2007. Analisis Pengaruh Tata Kelola Perusahaan (Corporate Governance)
Terhadap Kesulitan Keuangan Perusahaan (Financial Distress): Suatu Kajian Empiris.
Jurnal Bisnis dan Akuntansi Vol. 9, No. 1, April 2007, Hlm. 88-108. Nuresa
Nuresa, Ardina, Basuki Hadiprajitno. 2013. “Pengaruh Efektivitas Komite Audit Terhadap
Financial Distress.†Diponegoro Journal Of Accounting, Vol. 2, No. 2, Tahun 2013,
Halaman 1-10.
Patricia, FebrinaDwijayanti S. 2010.Penyebab, dampak, dan prediksi dari financial distress serta
solusi untuk mengatasi financial distress. Jurnal Akuntansi Kontemporer. Volume 2.No. 2.
Hal 191-205.
Pembayun, AgathaGaluh, Indira Januarti. 2012. “Pengaruh Karakteristik Komite Audit Terhadap
Financial Distress. â€Diponegoro Journal Of Accounting, Vol.1, No.1,Tahun2012, Halaman
-15.
Platt, H. and M. B. Platt (2002), “Predicting Corporate Financial Distress: Reflections on Choice
Based Sample Bias,†Journal of Economic and Finance, Vol. 2, No. 2, 211-227.
Putri, Ni Wayan Krisnayanti Arwinda, Ni Kt. Lely A. Merkusiwati, 2014. “Pengaruh Mekanisme
Corporate Governance, Likuiditas, Leverage, Dan Ukuran Perusahaan Pada Financial
Distress.†E-Jurnal Akuntansi Universitas Udayana, 7.1(2014):93-106.
Qian Hao, Xiaolan Zhang, Yuequan Wang, Chunlong Yang and Guiqing Zhao. 2011. Audit Quality
and Independence in China: Evidence from Going Concern
Rahmat, Mohd Mohid, Takiah Mohd Iskandar, Norman Mohd Saleh. 2008. “ Audit committee
characteristics in financially distressed and non-distress companies.†Managerial Auditing
Journal, Vol. 24, No. 27, 2009. Ros 2008 dalam Marbun, H. A. (2014). Financial Distress
dan Corporate Turnaround.
Sameh M. Reda Reyad . (2013). “The Role of Auditing Quality as a Corporate Governance in
Enhancing Earnings Quality: Evidence from Egypt.†International Management Review,. 9,
Syakhroza, a. (2004, mei). Model Komisaris untuk Efektifitas GCG di Indonesia.
Triwahyuningtias, Meilinda dan Muharam, Harjum. 2012. “Analisis Pengaruh Struktur
Kepemilikan, Ukuran Dewan, Komisaris Independen, Likuiditas dan Leverage terhadap
Terjadinya Kondisi Financial Distress (Studi Pada Perusahaan Manufaktur yang Terdaftar
di Bursa Efek Indonesia Tahun 2008-2010)â€. Jurnal Manajemen, Vol. 1, No.1, hal. 1-14.
Wardhani.R 2006. Mekanisme GCG dalam perusahaan yang mengalami Permasalahan Keuangan
(Financially Distressed Firms ). Simposium Nasional Akuntansi IX . Padang
Whitaker, Richard B. 1999. “The Early Stage of Financial Distressâ€, Jounal of Accounting and
Finance. Vol. 23., Issue 2, pp 123-132
.png)
.png)
.png)
.png)
.png)
.jpg)
