Pengaruh Carbon Accounting Terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia

Dade Irawan Basri; Wahidatul Husnaini

doi:10.37905/jar.v6i2.179

Dade Irawan Basri Universitas Mataram
Wahidatul Husnaini Universitas Mataram

DOI: https://doi.org/10.37905/jar.v6i2.179

Abstract

Penelitian ini menyoroti perusahaan pertambangan di Indonesia yang termasuk dalam kelompok Non-annex. Hal ini memberikan perspektif baru tentang bagaimana carbon accounting diterapkan secara sukarela. Berbeda dari studi sebelumnya yang hanya berfokus pada item pengungkapan aspek emisi karbon untuk mengukur carbon accounting, penelitian ini menggunakan seluruh item pengungkapan GRI 4.0 kategori lingkungan. Penelitian ini bertujuan untuk menguji pengaruh carbon accounting terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis konten. Pengujian hipotesis menggunakan robust standard error dengan year fixed effect model menggunakan software STATA 17. Teori yang digunakan adalah teori stakeholder. Hasil penelitian menunjukkan bahwa carbon accounting berpengaruh negatif signifikan terhadap kinerja keuangan. Hasil ini tidak mendukung teori stakeholder. Ukuran perusahaan dan sales growth sebagai variabel kontrol berpengaruh positif signifikan terhadap kinerja keuangan. Leverage sebagai variabel kontrol berpengaruh negatif signifikan terhadap kinerja keuangan. Kelemahan penelitian ini terletak pada keterbatasan jumlah sampel, karena penelitian ini hanya berfokus pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI).

Keywords: Akuntansi Karbon, Kinerja Keuangan, Teori Pemangku Kepentingan

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