The Disclosure of Carbon Emission in Indonesia: A Systematic Literature Review

Emy Dwi Nursulistyo, Y Anni Aryani, Bandi Bandi

Abstract


This study aims to provide a systematic review of research on carbon emission disclosures in the context of Indonesia. Thirty articles published in Indonesian Journals indexed by Science and Technology Index (SINTA) were selected using mapping approach (charting the field). The review found that 87% of the studies employing secondary data based quantitative method, while the other 10% studies used survey method. The resarch findings also revealed two group of determinants of carbon emission disclosure in Indonesia. 53% of the reviewed articles tested the impact of non-financial variables, for example firm age, type of industry. Meanwhile, 47% of the studies investigated the influence of financial variables (for example, leverage, firm value, and profitability) for the carbon emission disclosure. The results of this study provide an updated evaluation of prior studies and research agend for further research in carbon emission.


Keywords


SLR; carbon emission disclosure; climate change; voluntary disclosure

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References


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Alsaifi, K., Elnahass, M., & Salama, A. (2020). Market Responses to Firms Voluntary Carbon Disclosure: Empirical Evidence from the United Kingdom. Journal of Cleaner Production, 262 (1), 1-11. https://doi.org/10.1016/j.jclepro.2020.121377.

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Ben-amar, W., & Mcilkenny, P. (2014). Board Effectiveness and the Voluntary Disclosure of Climate Change Information. Business Strategy and the Environment, 98(1), 1-10. https://doi.org/10.1002/bse.1840.

Cahya, B.T., & Hanifah, U. (2017). Relevansi Carbon Emission Disclosure Dan Karakteristik Perusahaan Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index. Jurnal Ekonomi & Keuangan Islam, 3 (2): 73–80. https://doi.org/10.20885/JEKI.vol3.iss2.art3.

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Hapsoro, D., & Falih, Z.N. (2020). The Effect of Firm Size, Profitability, and Liquidity on The Firm Value Moderated by Carbon Emission Disclosure. The Indonesian Journal of Accounting Research, 21 (2), 293-324. https://doi.org/10.18196/jai.2102147.

Hardiyansah, M., & Agustini, A.T. (2021). Carbon Emissions Disclosure and Firm Value: Does Environmental Performance Moderate This Relationship?. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 7 (1), 51-71. https://doi.org/10.20473/jebis.v7i1.24463.

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Hermawan, Aisyah, I.S., Gunardi, A., & Putri, W.Y. (2018). Going Green: Determinants of Carbon Emission Disclosure in Manufacturing Companies in Indonesia. International Journal of Energy and Policy, 8 (1), 55–61. https://doi.org/http://orcid.org/0000-0002-0372-7067.

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Irwan, A.J., & Utama, A.G.S. (2018). Recognition and Disclosure of Environment Maintenance Activity PT. Pertamina Geothermal Energy. Journal of Economics, Business, and Accountancy Ventura, 21 (2), 269–77. https://doi.org/10.14414/jebav.v21i2.1440.

Irwhantoko, I., & Basuki, B. (2016). Carbon Emission Disclosure: Studi Pada Perusahaan Manufaktur Indonesia. Jurnal Akuntansi Dan Keuangan, 18 (2): 92–104. https://doi.org/10.9744/jak.18.2.92-104.

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Andrian, T. (2020). The Development of Carbon Emission Disclosure in Accounting Research: Evidence from Indonesia. International Journal of Management (IJM), 11 (7), 255–63. https://doi.org/10.34218/IJM.11.7.2020.025.

Andrian, T, & Kevin. (2021). Determinant Factors of Carbon Emission Disclosure in Indonesia. Journal of Southwest Jiaotong University, 56 (1), 346-357. https://doi.org/10.35741/issn.0258-2724.56.1.32.

Astari, A., Saraswati, E., & Purwanti, L. (2020). The Role of Corporate Governance as a Leverage Moderating and Free Cash Flow on Earnings Management. Jurnal Dinamika Akuntansi, 21 (3), 69-86. https://doi.org/10.26905/jkdp.v21i3.704.

Azar, J., Duro, M., Kadach, I., & Ormazabal, G. (2021). The Big Three and Corporate Carbon Emissions around the World. Journal of Financial Economics, 142 (2), 674–96. https://doi.org/10.1016/j.jfineco.2021.05.007.

Ben-amar, W., & Mcilkenny, P. (2014). Board Effectiveness and the Voluntary Disclosure of Climate Change Information. Business Strategy and the Environment, 98(1), 1-10. https://doi.org/10.1002/bse.1840.

Cahya, B.T., & Hanifah, U. (2017). Relevansi Carbon Emission Disclosure Dan Karakteristik Perusahaan Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index. Jurnal Ekonomi & Keuangan Islam, 3 (2): 73–80. https://doi.org/10.20885/JEKI.vol3.iss2.art3.

Chithambo, L., & Tauringana, V. (2014). Company Specific Determinants of Greenhouse Gases Disclosures. Journal of Applied Accounting Research, 15 (3), 323–38. https://doi.org/10.1108/JAAR-11-2013-0087.

Cong, Y., & Freedman, M. (2011). Advances in Accounting, Incorporating Advances in International Accounting Corporate Governance and Environmental Performance and Disclosures. International Journal of Cardiology, 27 (2), 223–32. https://doi.org/10.1016/j.adiac.2011.05.005.

Daromes, F.E., (2020). Carbon Emissions Disclosure as Mechanism to Increase Environmental Performance and Control of Idiosyncratic Risk: How They Impact Firm Value. Indonesian Journal of Sustainability Accounting and Management, 4 (2), 227–40. https://doi.org/10.28992/ijsam.v4i2.299.

Egbunike, F.C., & Emudainohwo, O.B. (2017). The Role of Carbon Accountant in Corporate Carbon Management Systems : A Holistic Approach. Indonesian Journal of Sustainability Accounting and Management, 1 (2), 90–104. https://doi.org/10.28992/ijsam.v1i2.34.

Ernawati, D., & Aryani, Y. (2019). Empirical Evidence of IFRS Studies in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 23 (2), 65–77. https://doi.org/10.20885/jaai.vol23.iss2.art1.

Evana, E., & Lindrianasari, L. (2021). R & D Intensity, Industrial Sensitivity, and Carbon Emissions Disclosure in Indonesia. Indonesian Journal of Sustainability Accounting and Management, 5(1), 103–12. https://doi.org/10.28992/ijsam.v5i1.341.

Faisal, E.D. A., Tamizi, A., & Haryanto. (2018). The Content and Determinants of Greenhouse Gas Emission Disclosure: Evidence from Indonesian Companies. Corporate Social Responsibility and Environmental Management, 47 (47), 1–10. https://doi.org/10.1002/csr.1660.

Gabrielle, & Toly, A.A. (2019). The Effect of Greenhouse Gas Emissions Disclosure and Environmental Performance on Firm Value: Indonesia Evidence. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(1), 106–119. https://doi.org/10.24843/JIAB.2019.v14.i01.p10

Hapsari, Anindya, C. & Prasetyo, A.B. (2020). Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016). Accounting Analysis Journal, 9 (6), 74–80. https://doi.org/10.15294/aaj.v9i2.38262.

Hapsari, Putri, D., Umdiana, N., & Mahardini, N.Y. (2020). Carbon Emission Disclosure: Testing The Influencing Factors. International Journal of Educational Research & Social Science, 17(2), 1124–31. https://doi.org/10.51601/ijersc.v2i5.174

Hapsoro, D. (2020). Relationship Analysis of Eco-Control, Company Age, Company Size, Carbon Emission Disclosure , & Economic Consequences. The Indonesian Journal of Accounting Research, 23 (2), 293–324. https: //doi.org//jai.10.33312.

Hapsoro, D., & Falih, Z.N. (2020). The Effect of Firm Size, Profitability, and Liquidity on The Firm Value Moderated by Carbon Emission Disclosure. The Indonesian Journal of Accounting Research, 21 (2), 293-324. https://doi.org/10.18196/jai.2102147.

Hardiyansah, M., & Agustini, A.T. (2021). Carbon Emissions Disclosure and Firm Value: Does Environmental Performance Moderate This Relationship?. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 7 (1), 51-71. https://doi.org/10.20473/jebis.v7i1.24463.

Herawati, N., & Bandi. (2019). Telaah Riset Perpajakan Di Indonesia: Sebuah Studi Bibliografi. Jurnal Dinamika Akuntansi Dan Bisnis, 6 (1), 103–201. https://doi.org/http://dx.doi.org/10.24815/jdab.v6i1.13012.

Hermawan, Aisyah, I.S., Gunardi, A., & Putri, W.Y. (2018). Going Green: Determinants of Carbon Emission Disclosure in Manufacturing Companies in Indonesia. International Journal of Energy and Policy, 8 (1), 55–61. https://doi.org/http://orcid.org/0000-0002-0372-7067.

Hesford, J. W, Lee, S.S., Van Der Stede, W. A., & Young, S.M. (2007). Management Accounting: A Bibliographic Study. Management Accounting Research, 5(1), 3-26. https://doi.org/10.1016/S1751-3243(06)01001-7.

Irwan, A.J., & Utama, A.G.S. (2018). Recognition and Disclosure of Environment Maintenance Activity PT . Pertamina Geothermal Energy. Journal of Economics, Business, and Accountancy Ventura, 21 (2), 269–77. https://doi.org/10.14414/jebav.v21i2.1440.

Irwhantoko, I., & Basuki, B. (2016). Carbon Emission Disclosure: Studi Pada Perusahaan Manufaktur Indonesia. Jurnal Akuntansi Dan Keuangan, 18 (2): 92–104. https://doi.org/10.9744/jak.18.2.92-104.

Iswati, S., & Setiawan, P. (2020). Green Earth : Carbon Emissions, ISO 14001, Governance Structures, Militarily Connected from the Manufacturing Industries in Indonesia. Journal of Accounting and Investment, 21 (1), 1–18. https://doi.org/10.18196/jai.2101134.

Kelvin, C., Pasoloran, O., & Randa, F. (2019). Mekanisme Pengungkapan Emisi Karbon Dan Reaksi Investor. Jurnal Ilmiah Akuntansi Dan Bisnis 14 (2), 155-168. https://doi.org/10.24843/jiab.2019.v14.i02.p02

Kholmi, M., Dewi, A., Karsono, S., & Syam, D. (2020). Jurnal Reviu Akuntansi Dan Keuangan, 10 (2), 349–358. https://doi.org/10.22219/jrak.v10i2.11811.

Kiswanto, A. (2016). The Determinant of Carbon Emission Disclosures. Accounting Analysis Journal, 5 (4), 326–36. https://doi.org/https://doi.org/10.15294/aaj.v5i4.11182.

Kumari, P. S. R., & Makhija, H. (2022). Board Characteristics and Environmental Disclosures: Evidence from Sensitive and Non-Sensitive Industries of India. International Journal of Managerial Finance, 18 (4), 677–700. https://doi.org/10.1108/IJMF-10-2021-0547.

Larasati, R., Seralurin, Y.C., & Sesa, P.V. (2020). Effect of Profitability on Carbon Emission Disclosure. The International Journal of Social Sciences World (TIJOSSW), 2 (2), 182–95. https://doi.org/https://zenodo.org/record/4248320.

Luft, J., & Shields, M.D. (2003). Mapping Management Accounting: Graphics and Guidelines for Mapping Management Theory-Consistent Empirical Research. Accounting, Organizations and Society, 28 (1), 169–249. https://doi.org/10.1016/S1751-3243(06)01002-9.

Monica, F.E.D., & Ng, S. (2021). The Role of Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and Firm Value. Jurnal Ilmiah Akuntansi Dan Bisnis, 16 (2), 343-358. https://doi.org/10.24843/jiab.2021.v16.i02.p11

Muhammad, G.I., & Aryani, Y.A. (2021). The Impact of Carbon Disclosure on Firm Value with Foreign Ownership as A Moderating Variable. Jurnal Dinamika Akuntansi Dan Bisnis, 8 (1), 1–14. https://doi.org/10.24815/jdab.v8i1.17011.

Nainggolan, N. E., & Rohman, A. (2015). Pengaruh Struktur Corporate Governance Terhadap Pengungkapan Lingkungan (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013). Diponegoro Journal of Accounting, 4(1) 1–9. https://ejournal3.undip.ac.id/index.php/accounting/article/view/15501/14993

Narsa, I. M., & Jannah, A.N.K. (2021). Factors That Can Be Predictors of Carbon Emissions Disclosure. Jurnal Akuntansi, 25 (1), 70-84. https://doi.org/10.24912/ja.v25i1.725.

Okoli, C., & Schabram, K. (2012). A Guide to Conducting a Systematic Literature Review of Information Systems Research. Sprouts: Working Papers on Information Systems, 10 (26), 1-49. https://doi.org/10.2139/ssrn.1954824.

Prasetya, R. A., & Yulianto, A. (2018). Analysis of Factors Affecting the Disclosure of Corporate Carbon Emission In Indonesia. Jurnal Dinamika Akuntansi, 10 (1), 71–81. https://doi.org/10.15294/jda.v10i1.12653.

Pratiwi, D. N. (2018). Implementasi Carbon Emission Disclosure Di Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 13 (2), 101–12. https://doi.org/https://doi.org/10.24843/JIAB.2018.v13.i02.p04.

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DOI: https://doi.org/10.24815/jdab.v10i1.27974

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Accounting Department collaborated with IAI KAPd (Institute of Indonesia Chartered Accountant)
Faculty of Business and Economics
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143

 

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