Pengembangan Model Pengukuran dan Pelaporan Carbon Footprint di Bidang Green Accounting dalam Transisi Menuju Ekonomi Rendah Karbon
DOI:
https://doi.org/10.56456/jebdeker.v5i1.796Keywords:
Carbon Footprint, Green Accounting, Sistem Pengukuran, Standar Regulasi, Perusahaan TambangAbstract
Penelitian ini bertujuan menganalisis pengembangan model pengukuran dan pelaporan carbon footprint dalam green accounting pada perusahaan tambang Indonesia periode 2019-2023. Menggunakan metode regresi data panel dengan 125 observasi dari 25 perusahaan tambang, penelitian ini menguji pengaruh sistem pengukuran carbon footprint, standar dan regulasi, profitabilitas, dan ukuran perusahaan terhadap pelaporan carbon footprint. Hasil penelitian menunjukkan bahwa keempat variabel independen berpengaruh positif dan signifikan terhadap pelaporan carbon footprint. Sistem pengukuran carbon footprint (β=0,325) dan standar regulasi (β=0,284) memiliki pengaruh terkuat, diikuti profitabilitas (β=0,156) dan ukuran perusahaan (β=0,028). Model penelitian mampu menjelaskan 72,56% variasi dalam pelaporan carbon footprint. Temuan ini mengindikasikan pentingnya pengembangan sistem pengukuran yang terstandarisasi dan kepatuhan regulasi dalam meningkatkan kualitas pelaporan carbon footprint pada sektor pertambangan Indonesia.
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