Corporate Governance Review, Carbon Emission Disclosure and Corporate Value: A Study on Energy Sector Companies Listed on the Indonesia Stock Exchange

Authors

  • Yolifiandri Yolifiandri Universitas Dian Nusantara, Indonesia
  • Islamiah Kamil Universitas Dian Nusantara, Indonesia
  • Sri Anjarwati Universitas Dian Nusantara, Indonesia
  • Ida Royani Damayanti Universitas Dian Nusantara, Indonesia
  • RD Parashakti Universitas Dian Nusantara, Indonesia

DOI:

https://doi.org/10.38035/dijefa.v5i5.3838

Keywords:

Governance, Carbon Emission Disclosure, Company Value, Environmental Pollution

Abstract

Protecting the natural environment is a very important responsibility for all people and organizations. The natural environment includes all the natural elements that make up the Earth's living system, including air, water, soil, and all living things that live in it. It has an important role, because it provides the necessary resources for humans and other living things. If we do not pay attention to the environment, then Nature will be damaged and the environment around us will become polluted, of course it can be detrimental to human life and also have the impact of damage in the future. One of the major contributors to environmental damage is from industry. Therefore, the author tries to provide proposals that are expected to be solutions to prevent environmental damage to the business world and also as a form of participation in environmental concern and is expected to increase the value of the Company. The author will explain the problems related to how to increase the value of the Company which has been with the image of the Company can only take advantage of nature without taking into account the damage caused. The author not only discusses how to increase the value of the Company, but also discusses how to have good corporate governance by paying attention to the surrounding environment, namely by discussing carbon emission disclosure. The author uses the social documentation analysis method which is expected to find theories and examine factors that can raise the Company while still paying attention to the environment by conducting research on companies from industries listed on the Indonesia Stock Exchange. This research is useful as a result of the implementation of good governance and the disclosure of carbon emissions as a further mitigation of natural damage.

References

Safutri, D., Mukhzarudfa, M., & Tiswiyanti, W. (2023). The Impact of Carbon Emission Disclosure, Corporate Governance and Financial Performance: A Study in Indonesia. Journal of the Academy of Accounting, 6(2), 273-293.

Amaliyah, F., & Herwiyanti, E. (2019). The influence of institutional ownership, independent boards of commissioners, and audit committees on the value of mining sector companies. Journal of Accounting, 9(3), 187-200.

T. Kurniasih, R. Sari, and M. Maria, "The Effect of Return on Assets, Leverage, Corporate Governance, Company Size and Compensation for Fiscal Losses on Tax Avoidance," Bul. Ekon., vol. 18, no. 1, p. 44276, 2013.

Kusumaningtyas, TK, & Andayani, A. (2015). The effect of good corporate governance on the value of companies listed in the SRI-KEHATI index. Journal of Accounting Science and Research (JIRA), 4(7).

Masliyani, M., & Murtanto, M. (2022). The influence of corporate governance and green accounting on the company's financial performance. Trisakti Economic Journal, 2(2), 1375-1388.

Afnilia, F., & Astuti, C. D. (2023). The effect of carbon emission volume, carbon emission disclosure, and corporate governance on company value. Journal of Trisakti Economics, 3(2), 3795-3804.

Azizah, N. N., & Purwanto, A. (2022). The Influence of Corporate Governance, Capital Structure, and Ownership Structure on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). Journal of Accounting Diponegoro, 11(4).

Tambunan, MCS, Saifi, M., & Hidayat, RR (2017). The effect of good corporate governance on company value (Study on food and beverages sub-sector companies listed on the IDX in 2012-2015). Journal of Business Administration (JAB), 53(1), 49-57.

Aryanto, A., & Setyorini, CT (2019). The influence of corporate governance and social responsibility on the value of companies in the mining sector. Journal of Information, Taxation, Accounting, and Public Finance, 14(2), 181-196.

Hardiyansah, M., AGUSTINI, AT, & PURNAMAWATI, I. (2021). The effect of carbon emission disclosure on the value of companies: environmental performance and industry type. Asian Journal of Finance, Economics and Business, 8(1), 123-133.

Asyifa, DA, & Burhany, DI (2022). Carbon emission disclosure and the influence of environmental performance on company value. Carbon, 5(7).

Afnilia, F., & Astuti, C. D. (2023). The effect of carbon emission volume, carbon emission disclosure, and corporate governance on company value. Journal of Trisakti Economics, 3(2), 3795-3804.

Downloads

Published

2024-12-10

How to Cite

Yolifiandri, Y., Kamil, I., Anjarwati, S., Royani Damayanti, I., & Parashakti, R. (2024). Corporate Governance Review, Carbon Emission Disclosure and Corporate Value: A Study on Energy Sector Companies Listed on the Indonesia Stock Exchange. Dinasti International Journal of Economics, Finance &Amp; Accounting, 5(5), 5419–5424. https://doi.org/10.38035/dijefa.v5i5.3838