The Role of Ownership Structure in Carbon Emission Disclosure Practices among ASEAN-5 Banks (2019-2023)
Abstract
Studi ini menganalisis efek ownership structure pada praktik pengungkapan emisi karbon (CED) di institusi perbankan
di negara ASEAN-5 (Indonesia, Malaysia, Singapura, Thailand, dan Filipina) selama 2019–2023. Meskipun bank tidak
secara langsung menghasilkan emisi karbon, aktivitas pembiayaan mereka tetap berdampak pada lingkungan.
Penelitian ini mengisi celah studi sebelumnya dengan mengevaluasi peran institutional ownership, public ownership,
dan managerial ownership terhadap CED. Metode kuantitatif digunakan dengan model regresi menggunakan data
panel pada 48 bank yang g0-public, dengan data diambil mengacu pada annual report dan sustainability report.
Variabel kontrol yang digunakan mencakup return on asset, leverage, dan audit firm size. Temuan penelitian
mengindikasikan bahwa public ownership memiliki dampak positif yang signifikan terhadap CED, adapun institutional
dan managerial ownership tidak berpengaruh. Di sisi lain, leverage dan ukuran KAP turut menunjukkan pengaruh
positif, sedangkan rasio profitabilitas tidak berpengaruh. Berdasarkan temuan ini, dapat diasumsikan bahwa tekanan
eksternal dari pemegang saham publik serta kualitas audit yang kuat mendorong transparansi pengungkapan
lingkungan yang lebih besar. Studi ini memberikan kontribusi penting bagi regulator dan pemangku kepentingan dalam
memperkuat tata kelola keberlanjutan di sektor keuangan.
Kata kunci: carbon emission disclosure; ownership structure; institutional; public; managerial; sustainability
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sustainable development goals in Nigeria. International Journal of Disaster Resilience in the Built Environment,
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Emission Disclosure: A Study of Non-Financial Companies Listed on BEI. Review of Integrative Business and
Economics Research.
Cahyaningsih, & Rahadiansyah, D. T. C. (2022). The Role of Profitability in Weakening the Effect of Environmental
Performance on Environmental Disclosure. AFRE Accounting and Financial Review, 6(3), 405–414.
https://doi.org/10.26905/afr.v6i3.10593
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ACCEPT II: ASEAN Climate Change and Energy Project.
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companies: Some Indonesian evidence. IOP Conference Series: Earth and Environmental Science, 1016(1).
https://doi.org/10.1088/1755-1315/1016/1/012043
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BATS Consulting. https://bats-consulting.com/news/Buntu--Komitmen-Karbon-Instansi-Bank-MasihDipertanyakan
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https://doi.org/10.1002/bse.3640
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https://doi.org/10.24843/eja.2020.v30.i07.p14
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