Kepemilikan keluarga dan carbon emission disclosure pada perusahaan pertambangan yang terdaftar di bursa efek indonesia
Abstract
Abstract: This research aims to empirically examine the relationship between family ownership and Carbon Emission Disclosure (CED) on mining companies. The sample is all of the mining companies listed on the Indonesia Stock Exchange from 2016 to 2017. Saturated sampling technique is used on this research so that 46 companies’ are chosen through that technique. The dependent variable used in this research is carbon emission’s disclosure, measured by using carbon disclosure project (CDP) index. The firm’s size and firm’s age are used as the control variable. The data was analyzed by using multiple regression analysis. The result shows that family ownership has a negative and significant effect on carbon emission disclosure. The result also shows that mining family companies tend to not disclose information on carbon emission they produced comprehensively. Based on the result of this research, the government should create policies about carbon emission disclosure to increase carbon emission disclosure.
Abstrak: Penelitian ini bertujuan untuk menguji secara empiris pengaruh kepemilikan keluarga terhadap Carbon Emission Disclosure (CED) di perusahaan pertambangan dengan menggunakan sampel perusahaan pertambangan yang dimiliki oleh keluarga yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2017. Sampel diambil dengan menggunakan teknik sampling jenuh sehingga diperoleh 46 sampel penelitian. Variabel independen penelitian ini adalah kepemilikan keluarga yang diukur menggunakan prosentase kepemilikan saham. Variabel dependen penelitian ini adalah carbon emission disclosure yang diukur menggunakan indeks pengungkapan carbon disclosure project (CDP). Penelitian ini menggunakan dua variabel kontrol yaitu ukuran perusahaan dan usia perusahaan. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kepemilikan keluarga berpengaruh negatif dan signifikan terhadap carbon emission disclosure. Implikasi dari penelitian ini adalah perusahaan pertambangan keluarga cenderung tidak mengungkapkan informasi mengenai emisi karbon yang dihasilkan perusahaan dengan komprehensif, sehingga diperlukan kebijakan-kebijakan pemerintah yang meningkatkan kepatuhan pengungkapan.
Keywords
Full Text:
PDFReferences
Ben-Amar, W., Chang, M., & McIlkenny, P. (2017). Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project. Journal of Business Ethics, 142(2), 369-383.
Block, & Wagner, M. (2013). The Effect of Family Ownership on Different Dimensions of Corporate Social Responsibility: Evidence from Large US Firms. Business Strategy and the Environment, 23, 475-492.
Chau, G., & Gray, S. J. (2010). Family Ownership, Board Independence and Voluntary Disclosure: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 19(2), 93-109.
Choi, B. B., Lee, D., & Psaros, J. (2013). An analysis of Australian Company Carbon Emission Disclosures. Pacific Accounting Review, 25(1), 58-79.
Deegan, C. (2002). Introduction: the Legitimising Effect of Social and Environmental Disclosures a Theoretical Foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311.
Deegan, C. (2006). Legitimacy Theory. Methodological issues in accounting research: theories and methods, 161-182.
Irwhantoko, I., & Basuki, B. (2016). Carbon Emission Disclosure: Studi pada Perusahaan Manufaktur Indonesia. Jurnal Akuntansi dan Keuangan, 18(2), 92-104.
Kalu, J. U., Buang, A., & Aliagha, G. U. (2016). Determinants of Voluntary Carbon Disclosure in the Corporate Real Estate Sector of Malaysia. Journal of environmental management, 182, 519-524.
Kılıç, M., & Kuzey, C. (2019). The Effect of Corporate Governance on Carbon Emission Disclosures: Evidence from Turkey. International Journal of Climate Change Strategies and Management, 11(1), 35-53.
Moers, F. (2007). Doing Archival Research in Management Accounting. Handbooks of management accounting research, 1, 399-413.
Oh, W. Y., Chang, Y. K., & Martynov, A. (2011). The Effect of Ownership Structure on Corporate Social Responsibility: Empirical Evidence from Korea. Journal of Business Ethics, 104, 283-297. DOI: 10.1007/s10551-011-0912-z
Shleifer, A., & Vishny, R. W. (1986). Large Shareholders and Corporate Control. Journal of political economy, 94(3, Part 1), 461-488.
Thomsen, S., & Pedersen, T. (2000). Ownership Structure and Economic Performance in the Largest European Companies. Strategic Management Journal, 21(6), 689-705.
DOI: http://dx.doi.org/10.17977/um004v7i12020p11
Refbacks
- There are currently no refbacks.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal Akuntansi Aktual is indexed by:






