Kepemilikan keluarga dan carbon emission disclosure pada perusahaan pertambangan yang terdaftar di bursa efek indonesia

Rahman Anshari, Isnalita Isnalita

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


Carbon Emissions Disclosure; Family Ownership; Mining Companies; Pengungkapan Emisi Karbon; Kepemilikan Keluarga; Perusahaan Pertambangan

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DOI: http://dx.doi.org/10.17977/um004v7i12020p11

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