PENGARUH PROFITABILITAS, KOMITE AUDIT DAN DIVERSIFIKASI GENDER TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN
Abstract
The development of the industrial sector which is increasingly complex makes many companies ignore environmental aspects in running their business. Environmental problems caused by improper management of company activities cause various environmental damages. This has made companies start thinking about paying attention to the environment and presenting this information in annual reports. This study aims to analyze the impact of profitability, audit committee, and gender diversification on environmental information disclosure. The research design is a quantitative research. The data type used is quantitative and qualitative in the form of annual reports and sustainability reports. The research objects are mining and manufacturing companies listed on the IDX and participating in PROPER. Data analysis used multiple regression analysis. The research results that the audit committee had a positive effect on disclosing environmental information, shows that the more audit committee members are able to pressure management to increase disclosure of the company's environmental information. Profitability and gender diversification had no effect on disclosing environmental information.
References
Akhsa, N., & Darsono. (2021). Pengaruh Kinerja Lingkungan, Kinerja Keuangan, Firm Size, dan Firm Value terhadap Environmental Information Disclosure. Diponegoro Journal of Accounting, 10(1), 1–15. https://ejournal3.undip.ac.id/index.php/accounting/article/view/30238
Bédard, J., Chtourou, S. M., & Courteau, L. (2004). The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management. AUDITING: A Journal of Practice & Theory, 23(2), 13–35. https://doi.org/10.2308/aud.2004.23.2.13
Chebbi, K., Aliedan, M. M., & Alsahlawi, A. M. (2021). Women on the Board and Environmental Sustainability Reporting: Evidence from France. International Journal of Innovation, Creativity and Change, 14(11), 231–258. https://www.ijicc.net/images/Vol_14/Iss_11/141115_Chebbi_2020_E1_R.pdf
Choi, B. B., Lee, D., & Psaros, J. (2013). An Analysis of Australian Company Carbon Emission Disclosures. Pacific Accounting Review, 25(1), 58–79. https://doi.org/10.1108/01140581311318968
Dewi, N. A. (2019). Corporate Governance, Profitabilitas, Leverage, dan Pengaruhnya terhadap Pengungkapan Sosial dan Lingkungan. JIFA (Journal of Islamic Finance and Accounting), 2(2), 39–62. https://doi.org/10.22515/jifa.v2i2.1950
Dewi, P. P., & Narayana, I. P. E. (2020). Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 30(12), 3252–3262. https://doi.org/10.24843/EJA.2020.v30.i12.p20
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136. https://doi.org/10.2307/1388226
Elkington, J. (1997). Cannibals with Forks. Capstone Publishing Limited.
Farida, D. N. (2019). Pengaruh Diversitas Gender terhadap Pengungkapan Sustainability Development Goals. Jurnal Akuntansi Indonesia, 8(2), 89–107. https://doi.org/10.30659/jai.8.2.89-107
Ghozali, I. (2018). Aplikasi analisis multivariate dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
Ginting, Y. L. (2016). Mekanisme Tata Kelola dan Pengungkapan Tanggung Jawab Sosial Perusahaan. Kinerja: Jurnal Ekonomi Dan Manajemen, 13(1), 73–82. https://doi.org/10.1127/kinerja.v13i1.365
Gonenc, H., & Krasnikova, A. V. (2022). Board Gender Diversity and Voluntary Carbon Emission Disclosure. Sustainability, 14(21), 1–18. https://doi.org/10.3390/su142114418
Hidayat, H. N., & Budiwati, C. (2019). Faktor-faktor yang Mempengaruhi Pengungkapan Lingkungan pada Perusahaan BUMN dan BUMS. Jurnal Akuntansi Dan Manajemen Mutiara Madan, 7(1), 64–82. https://jurnal.stienganjuk.ac.id/index.php/ojsmadani/article/view/72
Hilmi, & Rinanda, M. (2020). Pengaruh Profitabilitas dan Leverage terhadap Pengungkapan Lingkungan. CURRENT Jurnal Kajian Akuntansi Dan Bisnis Terkini, 1(3), 496–509. https://doi.org/10.31258/jc.1.3.493-50
International Finance Corporation. (2018). Corporate Governance. https://www.ifc.org/en/what-we-do/sector-expertise/corporate-governance#:~:text=In 2018%2C IFC updated its,the implementation of E%26S practices.
Itan, I., & Jessy. (2021). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Lingkungan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. CoMBInES: Conference on Management, Business, Innovation, Education and Social Science, 1138–1148. https://journal.uib.ac.id/index.php/combines/article/view/4549
Jovani, F. M., Lindrawati, L., & Rahayu, M. (2022). Pengaruh Karakteristik Dewan Komisaris dan Karakteristik Komite Audit terhadap Financial Restatement. Jurnal Akuntansi Bisnis, 15(1), 12–28. https://doi.org/10.30813/jab.v15i1.3054
Kartikarini, N., & Mutmainah, S. (2013). Analisis Pengaruh Diversitas Gender terhadap Voluntary Corporate Governance Disclosure dalam Laporan Tahunan Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 2(1), 1–15. https://ejournal3.undip.ac.id/index.php/accounting/article/view/2295
Kementerian Lingkungan Hidup. (2013). Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup No.6 tahun 2013. https://peraturan.go.id/common/dokumen/bn/2013/bn786-2013.pdf
Kilincarslan, E., Elmagrhi, M. H., & Li, Z. (2020). Impact of Governance Structures on Environmental Disclosures in the Middle East and Africa. Corporate Governance: The International Journal of Business in Society, 20(4), 739–763. https://doi.org/10.1108/CG-08-2019-0250
Kurniawan, I. S. (2019). Pengaruh Corporate Governance, Profitabilitas, dan Leverage Perusahaan terhadap Environmental Disclosure. Forum Ekonomi: Jurnal Manajemen, Ekonomi, Dan Akuntansi, 21(2), 165–171.
Loka, W. P., Sumadja, W. A., & Resmi. (2017). Pengaruh Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen dan Ukuran Komite Audit terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Journal of Chemical Information and Modeling, 21(1), 1689–1699.
MacHold, S., Ahmed, P. K., & Farquhar, S. S. (2008). Corporate Governance and Ethics: A Feminist Perspective. Journal of Business Ethics, 81(3), 665–678. https://doi.org/10.1007/s10551-007-9539-5
Nikmatuniayah. (2014). Komparasi Evaluasi Etis Mahasiswa Akuntansi. Jurnal Akuntansi Multiparadigma, 4(1), 136–148. https://doi.org/10.18202/jamal.2013.04.7188
Ningtiyas, R. Y., & Riharjo, I. B. (2018). Pengaruh Ukuran Perusahaan dan Kinerja Keuangan terhadap Environmental Disclosure pada Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Ilmu Dan Riset Akuntansi, 7(6), 1–21. https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/894
Nugraheni, G. K., Widyastuti, S., & Fahria, R. (2021). Pengaruh Tata Kelola Perusahaan, Ukuran Perusahaan, dan Keterbukaan Massa terhadap Pengungkapan Informasi Lingkungan. InFestasi, 17(1), 45–54. https://doi.org/10.21107/infestasi.v17i1.10029
Nurleli, & Faisal. (2017). Pengaruh Pengungkapan Informasi Lingkungan terhadap Kinerja Keuangan. Kajian Akuntansi, 16(1), 31–54. https://doi.org/10.29313/ka.v16i1.3148
Nuskiya, M. N. F., Ekanayake, A., Beddewela, E., & Gerged, A. M. (2021). Determinants of Corporate Environmental Disclosures in Sri Lanka: the Role of Corporate Governance. Journal of Accounting in Emerging Economies, 11(3), 367–394. https://doi.org/10.1108/JAEE-02-2020-0028
Oktariyani, A., & Rachmawati, Y. (2021). Analisis Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan dan Diversifikasi Gender terhadap Kualitas Pengungkapan Lingkungan pada Perusahaan Pertambangan di Indonesia. Akuntansi Dan Manajemen, 16(1), 1–20. https://doi.org/10.30630/jam.v16i1.130
Otoritas Jasa Keuangan. (2015). Peraturan Otoritas Jasa Keuangan Nomor 55/POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Otoritas Jasa Keuangan.
Parwati, N. K. A. Y., & Dewi, L. G. K. (2021). Pengaruh Gender Diversity, Kepemilikan Institusional, Profitabilitas, dan Leverage terhadap Pengungkapan CSR pada Perusahaan Pertambangan yang Terdaftar di BEI. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 12(3), 955–967. https://doi.org/10.23887/jimat.v12i3.35402
Pemerintah Republik Indonesia. (2007). Undang-Undang Republik Indonesia Nomor 40 tahun 2007 tentang Perseroan Terbatas. https://www.ojk.go.id/sustainable-finance/id/peraturan/undang-undang/Documents/5. UU-40-2007 PERSEROAN TERBATAS.pdf
Prastiwi, O. T., & Wiratno, A. (2021). Pengaruh Available Slack, Diversifikasi Gender dan Debt to Equity Ratio terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 23(1), 45–58. https://doi.org/10.32424/jeba.v23i1.1788
Pratama, J. S., & Rohman, A. (2015). Pengaruh Efektivitas Komite Audit terhadap Jangka Waktu Pelaporan Keuangan. Diponegoro Journal of Accounting, 4(2), 487–497. https://ejournal3.undip.ac.id/index.php/accounting/article/view/15873
Pristiwantiyasih. (2020). Pengaruh Perencanaan Pajak, Board Diversity dan Good Corporate Governance terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang Terdaftar di BEI Tahun 2016-2018). Media Mahardhika, 19(1), 153–166. https://doi.org/10.29062/mahardika.v19i1.206
Putri, A. M., Abbas, D. S., & Rachmania, D. (2023). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Enviromental Disclosure. Jurnal Akuntan Publik, 1(4), 125–137. https://doi.org/10.59581/jap-widyakarya.v1i4.1680
Richard, L., & Wijaya, H. (2022). Pengaruh Media Exposure, Dewan Komisaris, Komite Aduit dan Kepemilikan Asing terhadap Environmental Dsiclosure. Jurnal Ilmiah Mahasiswa Akuntansi, 11(1), 58–71. https://doi.org/10.33508/jima.v11i1.3978
Sa’adah, L., Nurarifin, M. R., & Fitriana, N. A. (2024). Analisis Rasio Profitabilitas sebagai Alat Ukur Kinerja Keuangan PT Bank Central Asia. Lokawati: Jurnal Penelitian Manajemen Dan Inovasi Riset, 2(5), 144–155. https://doi.org/10.61132/lokawati.v2i5.1188
Setiadi, I., & Agustina, Y. (2019). Pengungkapan Lingkungan, Profitabilitas, dan Nilai Perusahaan. Kompartemen: Jurnal Ilmiah Akuntansi, 17(2), 198–207. https://doi.org/10.30595/kompartemen.v17i2.5807
Setiawan, M. A., & Honesty, F. F. (2022). Faktor-faktor yang Mempengaruhi Pengungkapan Lingkungan. Menara Ekonomi, VIII(3), 281–289. https://doi.org/10.31869/me.v8i3.3811
Sholihah, A. R., & Suryaningrum, D. H. (2021). Faktor-Faktor yang Mempengaruhi Pengungkapan Lingkungan dengan Komite Audit sebagai Variabel Moderasi. FOKBIS : Media Pengkajian Manajemen Dan Akuntansi, 20(1), 42–57. https://doi.org/10.32639/fokusbisnis.v19i2.805
Solikhah, B., & Kuswoyo, A. (2020). Kualitas Pengungkapan CSR pada Perusahaan LQ45 dan Faktor yang Mempengaruhinya. Jurnal Akuntansi Dan Auditing, 16(1), 41–53. https://doi.org/10.14710/jaa.16.1.41-53
Solikhah, B., & Winarsih, A. M. (2016). Pengaruh Liputan Media, Kepekaan Industri, dan Struktur Tata Kelola Perusahaan terhadap Kualitas Pengungkapan Lingkungan. Jurnal Akuntansi Dan Keuangan Indonesia, 13(1), 1–22. https://doi.org/10.21002/jaki.2016.01
Suhardi, R. P., & Purwanto, A. (2015). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon di Indonesia (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013). Diponegoro Journal of Accounting, 4(2), 1–13.
Suhardjanto, D., & Miranti, L. (2009). Indonesian Environmental Reporting Index dan Karakteristik Perusahaan. Jurnal Akuntansi Dan Auditing Indonesia, 13(1), 1–17. https://journal.uii.ac.id/JAAI/article/view/2240/2042
Sulaiman, M., Abdullah, N., & Fatima, A. H. (2014). Determinants of Environmental Reporting Quality in Malaysia. International Journal of Economics, Management and Accounting, 22(1), 63–90. https://doi.org/10.31436/ijema.v22i1.253
Susanto, Y. K., & Joshua, D. (2019). Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(4), 572–590. https://doi.org/10.24034/j25485024.y2018.v2.i4.4036
Tyas, K. Z., Arofah, A. A., & Wirawan, N. B. (2024). Pengaruh Tipe Industri dan Gender Diversity terhadap Pengungkapan Emisi Karbon. Seminar Nasional Ilmu Ekonomi Dan Akuntansi, 60–71. https://doi.org/10.62951/prosemnasieda.v1i2.5
Wardani, D. K., & Haryani, S. (2018). Dampak Corporate Governance terhadap Pengungkapan Lingkungan. Jurnal Riset Akuntansi Dan Keuangan, 14(2), 67–82. https://doi.org/10.21460/jrak.2018.142.325
Zullaekha, R. N., & Susanto, B. (2021). Pengaruh Kepemilikan Institusional, Komite Audit, Profitabilitas, dan Kinerja Lingkungan terhadap Environmental Disclosure pada Perusahaan Manufaktur. Borobudur Accounting Review, 1(1), 102–114. https://doi.org/10.31603/bacr.4894
Copyright (c) 2025 Jurnal Kajian Akuntansi dan Auditing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Please find the rights and licenses in Jurnal Kajian Akuntansi dan Auditing (JKAA). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
JKAA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons Attribution-NonCommercial 4.0 International License, JKAA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Copyrights Holder
With the receipt of the article by Editorial Board of the Jurnal Kajian Akutansi dan Auditing (JKAA) and it was decided to be published, then the copyright regarding the article will be diverted to Jurnal Kajian Akutansi dan Auditing (JKAA).
Jurnal Kajian Akutansi dan Auditing (JKAA) hold the copyright regarding all the published articles and has the right to multiply and distribute the article under
