Pola Pengungkapan Emisi Karbon dan Energi: Studi Komparatif Sektor High-Carbon Intensity vs Low-Carbon Intensity Di Indonesia

Arzafira, Nadhira (2026) Pola Pengungkapan Emisi Karbon dan Energi: Studi Komparatif Sektor High-Carbon Intensity vs Low-Carbon Intensity Di Indonesia. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Penelitian ini bertujuan menganalisis dan membandingkan pola pengungkapan emisi karbon dan energi pada perusahaan publik sektor high-carbon intensity dan low-carbon intensity di Indonesia. Penelitian ini menguji perbedaan pola pelaporan melalui Carbon Emission Score, Energy Score, dan Selective Disclosure Index (SDI), serta menganalisis pengaruh klasifikasi sektor intensitas karbon, ukuran perusahaan (firm size), profitabilitas (ROA), dan leverage (DER). Selain itu, penelitian ini menguji apakah ukuran perusahaan memoderasi hubungan antara sektor intensitas karbon dengan praktik selective disclosure. Metode analisis data dilakukan dengan perangkat lunak R Studio menggunakan statistik deskriptif, uji asumsi, uji Mann-Whitney U, serta regresi data panel melalui Pendekatan Mundlak dengan koreksi clustered robust standard errors. Uji kekokohan (robustness check) juga diterapkan melalui prosedur alternative threshold, sub-sample analysis, dan cluster bootstrap resampling 1.000 iterasi. Hasil penelitian menunjukkan tidak terdapat perbedaan signifikan pada Carbon Emission Score maupun Energy Score antar-sektor. Namun, ukuran perusahaan terbukti sebagai determinan utama yang paling konsisten yang mana setiap kenaikan 1 unit ukuran perusahaan meningkatkan Carbon Emission Score sebesar 0,330 dan Energy Score sebesar 0,212, serta menurunkan SDI sebesar 0,771. Hal ini mengindikasikan bahwa perusahaan besar cenderung menunjukkan pengungkapan yang lebih seimbang antara energi dan emisi karbon, sehingga intensitas selective disclosure relatif lebih rendah. DER berpengaruh negatif signifikan terhadap volume pengungkapan tetapi tidak memicu selective disclosure, sedangkan ROA dan sektor tidak berpengaruh signifikan. Efek moderasi ukuran perusahaan terhadap SDI melemah pada perusahaan high-carbon intensity dengan efek marginal sebesar −0,643 dan sebesar −1,952 pada perusahaan low-carbon intensity. Temuan ini bersifat suggestive karena tidak bertahan di seluruh uji kekokohan.
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This study aims to analyze and compare carbon and energy disclosure patterns among public companies in the high-carbon-intensity and low-carbon-intensity sectors in Indonesia. This study examines differences in reporting patterns using the Carbon Emission Score, Energy Score, and Selective Disclosure Index (SDI), and analyzes the effects of carbon intensity sector classification, firm size, profitability (ROA), and leverage (DER). Additionally, this study examines whether firm size moderates the relationship between carbon intensity sector and selective disclosure practices. Data analysis was conducted using R Studio software, employing descriptive statistics, assumption tests, the Mann-Whitney U test, and panel data regression via the Mundlak approach with clustered robust standard errors. Robustness checks were also performed using the alternative threshold procedure, subsample analysis, and cluster bootstrap resampling with 1,000 iterations.
The results indicate that there are no significant differences in the Carbon Emission Score or Energy Score across sectors. However, firm size proved to be the most consistent key determinant, whereby each 1-unit increase in firm size increased the Carbon Emission Score by 0.330 and the Energy Score by 0.212, while decreasing the SDI by 0.771. This indicates that large firms tend to demonstrate a more balanced disclosure between energy and carbon emissions.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	carbon emission score, energy score, selective disclosure, sustainability reporting
Subjects:	H Social Sciences > HA Statistics > HA31.3 Regression. Correlation. Logistic regression analysis. T Technology > TD Environmental technology. Sanitary engineering > TD171.75 Climate change mitigation
Divisions:	Faculty of Civil, Planning, and Geo Engineering (CIVPLAN) > Environmental Engineering > 25201-(S1) Undergraduate Thesis
Depositing User:	Nadhira Arzafira
Date Deposited:	24 Jul 2026 03:08
Last Modified:	24 Jul 2026 03:08
URI:	http://repository.its.ac.id/id/eprint/137235

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