The Role of Ownership Structure in Carbon Emission Disclosure Practices among ASEAN-5 Banks (2019-2023)
Abstrak
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
Unduhan
Referensi
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https://doi.org/10.1002/bse.3640
Arifah, N., & Haryono, S. (2021). Analisis Determinan Pengungkapan Emisi Karbon Perusahaan Indonesia dan Malaysia
Periode 2013-2018. At-Taradhi: Jurnal Studi Ekonomi, XII No. 1, 1–20.
Astiti, N. N. W., & Wirama, D. G. (2020). Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 30(7), 1796. https://doi.org/10.24843/eja.2020.v30.i07.p14
Budiharta, P. (2020). The Influence of Board of Directors, Managerial Ownership, and Audit Committee on Carbon
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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
Giwangkara, J., & Dolan, M. (2021, December 6). ASEAN’s Emerging Mission for a Low Carbon Energy Transition.
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Gupta, S., & Newberry, K. (1997). Determinants of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data.
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Islam, M. (2023, August 1). Buntu, Komitmen Karbon Instansi Bank Masih Dipertanyakan. BATS NEWS Powered by BATS Consulting. https://bats-consulting.com/news/Buntu--Komitmen-Karbon-Instansi-Bank-MasihDipertanyakan
Jibril, R. S. (2024). Women on board, institutional ownership and emissions disclosure practices as tools for attaining sustainable development goals in Nigeria. International Journal of Disaster Resilience in the Built Environment, (4), 728–754. https://doi.org/10.1108/IJDRBE-02-2023-0019
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https://doi.org/10.1002/bse.3640
Arifah, N., & Haryono, S. (2021). Analisis Determinan Pengungkapan Emisi Karbon Perusahaan Indonesia dan Malaysia
Periode 2013-2018. At-Taradhi: Jurnal Studi Ekonomi, XII No. 1, 1–20.
Astiti, N. N. W., & Wirama, D. G. (2020). Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 30(7), 1796. https://doi.org/10.24843/eja.2020.v30.i07.p14
Budiharta, P. (2020). The Influence of Board of Directors, Managerial Ownership, and Audit Committee on Carbon
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
Giwangkara, J., & Dolan, M. (2021, December 6). ASEAN’s Emerging Mission for a Low Carbon Energy Transition.
ACCEPT II: ASEAN Climate Change and Energy Project.
Gupta, S., & Newberry, K. (1997). Determinants of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data.
Ika, S. R., Yuliani, Okfitasari, A., & Widagdo, A. (2022). Factors influencing carbon emissions disclosures in high profile companies: Some Indonesian evidence. IOP Conference Series: Earth and Environmental Science, 1016(1). https://doi.org/10.1088/1755-1315/1016/1/012043
Islam, M. (2023, August 1). Buntu, Komitmen Karbon Instansi Bank Masih Dipertanyakan. BATS NEWS Powered by BATS Consulting. https://bats-consulting.com/news/Buntu--Komitmen-Karbon-Instansi-Bank-MasihDipertanyakan
Jibril, R. S. (2024). Women on board, institutional ownership and emissions disclosure practices as tools for attaining sustainable development goals in Nigeria. International Journal of Disaster Resilience in the Built Environment, (4), 728–754. https://doi.org/10.1108/IJDRBE-02-2023-0019
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https://doi.org/10.1002/bse.3640
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