Ariningtyas, Nirmala (2026) Pengaruh Tata Kelola Perusahaan dan Koneksi Politik dalam Pengungkapan Emisi Karbon pada Perusahaan Publik Indonesia di Era Transisi Net-Zero ASEAN. Masters thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Ancaman perubahan iklim global mendorong Indonesia untuk memperketat target reduksi emisi melalui Enhanced Nationally Determined Contribution (NDC) sebesar 31,89% hingga 43,20% pada tahun 2030 demi mencapai status net-zero emissions pada tahun 2060. Namun, transparansi data emisi melalui Carbon Emission Disclosure (CED) saat ini masih bersifat sukarela, sehingga mutu informasinya cenderung belum optimal dan rentan terhadap praktik greenwashing. Berangkat dari kesenjangan tersebut, penelitian ini dilakukan untuk menganalisis pengaruh pilar tata kelola perusahaan (karakteristik dewan), kelembagaan (koneksi politik), serta teknis (sektoral) terhadap kualitas CED. Kualitas CED tersebut dikuantifikasi menggunakan Carbon Emission Score (CES) yang mengintegrasikan tujuh indikator Global Reporting Initiative (GRI) 305 serta pilar governance dan strategy dari rekomendasi Task Force on Climate-related Financial Disclosures (TCFD). Penelitian ini menerapkan pendekatan kuantitatif eksplanatori melalui metode regresi data panel untuk menguji pengaruh pilar-pilar tersebut secara simultan. Sebanyak 88 perusahaan nonkeuangan di Bursa Efek Indonesia (BEI) periode 2020–2023 dipilih sebagai sampel melalui teknik purposive sampling. Pengujian terhadap kualitas CED dalam penelitian ini membuktikan bahwa pada pilar tata kelola, hanya keberagaman gender dewan (p = 0,0305) yang berpengaruh positif signifikan, sementara pada pilar kelembagaan, koneksi politik (p = 0,4032) terbukti tidak berpengaruh. Secara teknis, hasil analisis subsample menunjukkan bahwa indikator yang terbukti berpengaruh signifikan pada sektor energi yaitu keberadaan komite keberlanjutan (p = 0,0027), sedangkan pada sektor nonenergi yaitu keberagaman gender dewan (p = 0,0091). Penelitian ini menyimpulkan bahwa transparansi karbon korporasi di Indonesia lebih ditentukan oleh dorongan etika tata kelola internal dibandingkan pengaruh jaringan politik eksternal.
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The threat of global climate change has prompted Indonesia to tighten its emission reduction targets through its Enhanced Nationally Determined Contribution (NDC) to a range of 31.89% to 43.20% by 2030 in order to achieve net-zero emissions by 2060. However, transparency regarding emissions data through Carbon Emission Disclosure (CED) is currently still voluntary, meaning the quality of the information tends to be suboptimal and vulnerable to greenwashing practices. Addressing this gap, this study was conducted to analyze the influence of the corporate governance pillar (board characteristics), the institutional pillar (political connections), and the technical pillar (sectoral factors) on the quality of CED. The quality of CED was quantified using the Carbon Emission Score (CES), which integrates seven Global Reporting Initiative (GRI) 305 indicators as well as the governance and strategy pillars from the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). This study employs an explanatory quantitative approach using panel data regression to test the simultaneous effects of these pillars. A total of 88 nonfinancial companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period were selected as the sample using purposive sampling. The analysis of CED quality in this study demonstrated that, within the governance pillar, only board gender diversity (p = 0.0305) had a significant positive effect, while within the institutional pillar, political connections (p = 0.4032) were found to have no effect. Technically, the results of the subsample analysis show that the indicator found to have a significant impact in the energy sector is the existence of a sustainability committee (p = 0.0027), while in the nonenergy sector, it is gender diversity on the board (p = 0.0091). This study concludes that corporate carbon transparency in Indonesia is determined more by internal governance ethics than by the influence of external political networks.
| Item Type: | Thesis (Masters) |
|---|---|
| Uncontrolled Keywords: | Carbon Emission Disclosure, Tata Kelola Perusahaan, Koneksi Politik, GRI 305, TCFD, Carbon Emission Disclosure, Corporate Governance, Political Connections, GRI 305, TCFD |
| Subjects: | T Technology > TD Environmental technology. Sanitary engineering > TD171.75 Climate change mitigation T Technology > TD Environmental technology. Sanitary engineering > TD883 Air quality management. T Technology > TD Environmental technology. Sanitary engineering > TD883.5 Air--Pollution T Technology > TD Environmental technology. Sanitary engineering > TD890 Global Environmental Monitoring System |
| Divisions: | Faculty of Civil, Planning, and Geo Engineering (CIVPLAN) > Environmental Engineering > 25101-(S2) Master Thesis |
| Depositing User: | Nirmala Ariningtyas |
| Date Deposited: | 22 Jul 2026 07:07 |
| Last Modified: | 22 Jul 2026 07:07 |
| URI: | http://repository.its.ac.id/id/eprint/136209 |
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