Praktik Pengungkapan Emisi: Studi Empiris Lima Nominator ISRA sepanjang 2007-2016

  • Christya Nur Febriani Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana
  • Arthik Davianti Department of AccountingFaculty of Economics and BusinessUniversitas Kristen Satya Wacana
Keywords: Emissions disclosures, content analysis, GRI Standard, industry

Abstract

The objective of this study is to explore emissions disclosures by five Indonesian Sustainability Reporting Awards (ISRA) nominee companies and to indicate disclosure items proper for condition in Indonesia. This research utilized a case study approach regarding five ISRA nominees during 2007-2016, which included both public and private mining companies. The study applied content analysis techniques with the Global Reporting Standard 2016 as content guidelines. The results showed indication type of industry impact towards the emission disclosures practice, particularly the extent of emissions disclosures.

Downloads

Download data is not yet available.

References

Altintas, N. (2013). Carbon Disclosure Practices in Turkey: A Study on ISE Listed Companies. IOSR Journal of Business and Management (IOSR-JBM), 13(1), 35-42.
Anggraeni, D. Y. (2015). Pengungkapan Emisi Gas Rumah Kaca, Kinerja Lingkungan, dan Nilai Perusahaan. Jurnal Akuntansi dan Keuangan Indonesia, 2-4.
Atmajaya, T. (2015). Analisis Penerapan Sustainability Report Perusahaan – Perusahaan Pertambangan Peserta Indonesia Sustainability Reporting Awards (ISRA) 2013. Artikel Ilmiah Mahasiswa 2015.
Barnea, A., & Heinkel, R. &. (2005). Green Investors and Corporate Investment. Structural Change and Economic Dynamics, 16(3), 332-46.
Barthelot, S., & Robert, A.-M. (2011). Climate Change Disclosure: An examination of Canadian Oil and Gas Firms. 5, 106-123.
Beekes, W., & Brown, P. (2006). Do better-governed Australian firms make more informative disclosure? Journal of Business Finance and Accounting, 33(3-4), 422-50.
Belkaoui, A. R. (2004). Accounting Theory (5th ed.). Great Britain: Thomson.
Benardi, M. S. (2009). Faktor-faktor yang Mempengaruhi Luas Pengungkapan dan Implikasinya terhadap Asimetri Informasi. Simposium Nasional Akuntansi 12.
Cahya, B. T. (2016). Carbon Emission Disclosure: Ditinjau dari Media Exposure, Kinerja Lingkungan dan Karakteristik Perusahaan Go Public Berbasis Syariah di Indonesia. NIZHAM, 5(2), 1-19.
Carbon Disclosure Project. (2009). Carbon Disclosure Project report 2009: Australia and New Zealand. Retrieved from www.cdproject.net/download.asp?file¼CDP7_Australia_ New_Zealand_Report.pdf
Chapman, R., & Markus J. Milne. (2003). The Tripple Bottom Line: How New Zealand Companies Measure Up. Journal of Accountancy, 6-9.
Choi, B. B., Lee, D., & Psaros, J. (2013). An Analysis of Australian Company Carbon Emission Disclosures. Pacific Accounting Review, 25(1), 58-79.
Chrismawati, D. T. (2007). Pengaruh Karakteristik Keuangan dan Non Keuangan. Skripsi S1 Akuntansi tidak dipublikasikan. Fakultas Ekonomi Universitasa Diponegoro.
Cooper, D., & Schindler, P. (2006). Business research methods (9th ed.). Boston: Irwin/McGraw.
Crawford, E., & Williams, C. (2010). Should corporate social reporting be voluntary or mandatory? Evidence from the banking sector in France and the Unite States. Corporate Governance. Bradford, 10(4), 512-26.
EPA. (2013, September 9). Global Warming. Retrieved June 14, 2017, from https://search.epa.gov/epasearch/epasearch?querytext=global+warming&areaname=&areacontacts=&areasearchurl=&typeofsearch=epa&result_template=2col.ftl
Eriyanto. (2011). Analisis Isi : Pengantar Metodologi Untuk Penelitian Ilmu Komunikasi dan Ilmu-Ilmu Sosial Lainnya. Jakarta: Prenada Media Group.
Ernst, & Young. (2009). Accounting guidance for emissions programs. Retrieved June 21, 2017, from http://www.ey.com/US/en/Industries/Oil---Gas/Carbon market-readiness---4---Accounting-guidance-for-emissions-programs
Evans, T. G. (2003). Accounting Theory: Contemporary Accounting Issues. Thomson, South Western, Australia.
Godfrey, Jayne, Hodgson, A., Tarca, A., Hamilton, J., & Holmes, a. S. (2010). Accounting Theory (7th ed.). United States of America: John Wiley & Sons Australia, LTD.
GRI. (2017). GRI Standards. Retrieved October 25, 2017, from Global Reporting Initiative: https://www.globalreporting.org/standards
Guthrie, J., & Abeysekera, I. (2006). Content Analysis of Social, Environmental Reporting: What is New? Journal of Human Resource Costing and Accounting, 10(2), 114-26.
Hanifah, U. (2016). Aktualitas Carbon Emission Disclosure: sebagai Dasar dan Arah Pengembangan Triple Bottom Line. Syariah Paper Accounting FEB UMS, 125-135.
Hargyantoro, F. (2010). Pengaruh Internet Financial Reporting dan Tingkat Pengungkapan Informasi Website Terhadap Frekuensi Perdagangan Saham Perusahaan.
Hartono. (2005). Hubungan Teori Signaling Dengan Underpricing Saham Perdana di Bursa Efek Jakarta. Jurnal Bisnis dan Manajemen (Terakreditasi), 5(1), 35-48.
IPCC. (2007). Climate Change 2007: Mitigation of Climate Change. Cambridge: Cambridge University Press.
Irwhantoko, B. (2016). Carbon Emission Disclosure: Studi pada Perusahaan Manufaktur Indonesia. Jurnal Akuntansi dan Keuangan, 18(2), 92-104.
Jannah, R., & Muid, D. (2014). Analisis Faktor-Faktor yang Mempengaruhi Carbon Emission Disclosure pada Perusahaan Di Indonesia (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012). Diponegoro Journal of Accounting, 3(2), 1-11.
Jose, A., & Lee, S. (2007). Environmental reporting of global corporations: content analysis based on website disclosures. Journal of Business Ethics, 77, 307-32.
Juniarti dan Sentosa, A. A. (2009). Pengaruh Good Corporate Governance, Voluntary Disclosure terhadap Biaya Hutang (Costs of Debt). Jurnal Akuntansi dan Keuangan, 11(2).
Keyes, T., & Schilmoeller, G. (2009). SEC Mandatory Climate Change Risk Disclosure Is on the Horizon. Accounting Policy & Practice Report, 5(25), 1107-11.
Kolk, A., & Levy, D. &. (2008). Corporate Response in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. European Accounting Review, 17(4), 719-45.
Lees, G. (2010). Accounting for Sustainability. Financial Management.
Luo, L., & Tang, Q. (2014). Does Voluntary Carbon Disclosure Reflect Underlying Carbon Performance? Journal of Contemporary Accounting & Economics, 10(3), 191-205.
Luo, L., Qingliang, T., & Yi-Chen, L. (2013). Comparison of Propensity for Carbon Disclosure between Developing and Developed Countries. Accounting Research Journal, 26(1), 6-34.
Majid, R. A., & Ghozali, I. (2015). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Gas Rumah Kaca pada Perusahaan di Indonesia. Diponegoro Journal of Accounting, 4(4), 1-11.
Margolick, M., & Russell, D. (2001). Corporate Green house Gas Reduction Targets Washington, DC. Pew Center on Global Climate Change.
Najah, M. M. (2012). Carbon risk management, carbon disclosure and stock market effects: An international perspective. Thesis, University of Southern Queensland, 6-7.
Nurlela, r. d. (2008). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Prosentase Kepemilikan Manajemen sebagai Variabel Moderating. Universitas Syiah Kuala.
Nuswandari, C. (2009). Pengungkapan Pelaporan Keuangan dalam Perspektif Signalling Theory. Jurnal Ilmiah Kajian Akuntansi, 1(1), 48-57.
Pan, Z. (2010). Carbon emission and climate change disclosures in the annual reports of Chinese power companies: An exploration. Dissertation, Auckland University of Technology, 1-100.
Pradini, H. S. (2013). The Analysis of Information Content towards Greenhouse Gas Emissions Disclosure in Indonesia Companies. Thesis, University of Diponegoro.
Prado-Lorenzo, J., Rodríguez‐Domínguez, L., Gallego‐Álvarez, I., & García‐Sánchez, I. (2009). Factors Influencing the Disclosure of Greenhouse Gas Emissions in Companies World-Wide. Management Decision, 47(7), 1133-1157.
Raar, J. (2002). Environmental initiatives: towards triple‐bottom line reporting. Corporate Communications: An International Journal, 7(3), 169-183.
Rankin, M., Windsor, C., & Wahyuni, D. (2011). An Investigation of Voluntary Corporate Greenhouse Gas Emissions Reporting in a Market Governance System: Australian Evidence. Accounting, Auditing & Accountability Journal, 24(8), 1037-1070.
Scott, W. R. (2009). Financial Accounting Theory (5th ed.). Toronto: Pearson Prentice.
Sugito, T. K., Nugrahanti, Y. W., & Kristanto, A. B. (2012). Pengaruh Pengungkapan terhadap Nilai Perusahaan (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2012). 1-25.
Sugiyono. (2010). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta.
Suwardjono. (2005). Teori Akuntansi : Perekayasaan Pelaporan Keuangan. Yogyakarta: Badan Penerbit Universitas Gadjah Mada.
Timah. (2016). Sustainability Report.
UNFCCC. (2016, October 5). Landmark Climate Change Agreement to Enter into Force. Retrieved June 6, 2017, from http://newsroom.unfccc.int/unfccc-newsroom/landmark-climate-change-agreement-to-enter-into-force/
Wardani, R. (2012). Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Sukarela. Jurnal Akuntansi dan Keuangan, 14(1), 1-15.
WRI. (2014, November 25). 6 Graphs Explain the World’s Top 10 Emitters. Retrieved June 6, 2017, from http://www.wri.org/blog/2014/11/6-graphs-explain-world%E2%80%99s-top-10-emitters
Yapa, P., Harvey, D., & Ellis, G. (2005). Disclosure of Corporate Environmental Policies in Annual Report: Further Evidence Incorporating a National Ideology—An Australian Study. Journal of Asia-Pacific Business, 6(1), 75-90.
Published
2018-10-29
Section
Articles