Pengaruh Profitabilitas, Pajak Karbon, Dan Capital Expenditure Terhadap Climate Disclosure Pada Perusahaan Sektor Energi Di Indonesia Tahun 2022-2024
DOI:
https://doi.org/10.37385/j39nmk12Keywords:
climate disclosure, profitabilitas, pajak karbon, capital expenditure, sektor energi.Abstract
Perubahan iklim telah meningkatkan tuntutan terhadap transparansi informasi iklim sebagai bentuk akuntabilitas perusahaan kepada para pemangku kepentingan. Meskipun perusahaan sektor energi di Indonesia mulai mengungkapkan informasi terkait perubahan iklim, kualitas Climate Disclosure masih bervariasi dan belum sepenuhnya mencerminkan strategi, pengelolaan risiko, serta implikasi finansial perubahan iklim. Penelitian ini bertujuan menganalisis pengaruh profitabilitas, pajak karbon, dan Capital Expenditure terhadap Climate Disclosure pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari annual report dan sustainability report. Sampel dipilih menggunakan teknik purposive sampling, sehingga diperoleh 28 perusahaan dengan total 84 observasi. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan Microsoft Excel dan IBM SPSS Statistics 27. Hasil penelitian menunjukkan bahwa profitabilitas dan Capital Expenditure tidak berpengaruh terhadap Climate Disclosure, sedangkan pajak karbon berpengaruh positif signifikan terhadap Climate Disclosure. Temuan ini menunjukkan bahwa tekanan regulasi yang tercermin melalui eksposur terhadap potensi beban pajak karbon lebih mendorong peningkatan kualitas Climate Disclosure dibandingkan faktor internal perusahaan, seperti profitabilitas dan Capital Expenditure.
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