Determinan Pengungkapan Karbon: Komite Keberlanjutan, Keterlibatan Pemangku Kepentingan dan Pengungkapan Limbah pada Perusahaan Energi dan Basic Materials di Indonesia

Refi Apriyani; Juniati Gunawan

doi:10.31004/riggs.v5i2.11014

Authors

Refi Apriyani Universitas Trisakti
Juniati Gunawan Universitas Trisakti

DOI:

https://doi.org/10.31004/riggs.v5i2.11014

Keywords:

Pengungkapan Karbon, Komite Keberlanjutan, Keterlibatan Pemangku Kepentingan, Pengungkapan Limbah, Ukuran Perusahaan, Kepemilikan Institusional

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh komite keberlanjutan, keterlibatan pemangku kepentingan, dan pengungkapan limbah terhadap pengungkapan emisi karbon pada perusahaan, mengingat pentingnya isu perubahan iklim saat ini. Penelitian ini juga menggunakan ukuran perusahaan dan kepemilikan institusional sebagai variabel kontrol untuk memperkuat model analisis. Pendekatan kuantitatif diterapkan dalam penelitian ini dengan memanfaatkan data sekunder yang diperoleh secara komprehensif dari laporan tahunan serta laporan keberlanjutan perusahaan sampel. Populasi penelitian meliputi seluruh perusahaan sektor energi dan sektor basic materials yang terdaftar resmi di Bursa Efek Indonesia (BEI) pada periode tahun 2023–2024. Metode pengambilan sampel menggunakan teknik purposive sampling dengan kriteria tertentu hingga menghasilkan balanced data sebanyak 139 data pengamatan. Analisis data statistik dilakukan menggunakan bantuan perangkat lunak Eviews 14. Hasil penelitian membuktikan bahwa komite keberlanjutan, keterlibatan pemangku kepentingan, dan pengungkapan limbah terbukti berpengaruh positif dan signifikan terhadap pengungkapan karbon. Sementara itu, variabel kontrol ukuran perusahaan berpengaruh positif dan signifikan, sedangkan kepemilikan institusional berpengaruh positif namun tidak signifikan terhadap pengungkapan karbon. Secara keseluruhan, hasil ini mengindikasikan bahwa perusahaan dengan tata kelola keberlanjutan baik, keterlibatan pemangku kepentingan tinggi, dan pengungkapan limbah memadai cenderung lebih transparan dalam melakukan pengungkapan karbon.

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