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Carbon Management Accounting, Profitability, and Carbon Tax Intensity

炭素管理会計、収益性、炭素税負担度 (AI 翻訳)

Adinda Dwika Rahma, W. Widyasari

Golden Ratio of Auditing Research📚 査読済 / ジャーナル2026-07-28#炭素会計経営インパクト: 調達リスク対象セクター: mining
DOI: 10.52970/grar.v7i1.2393
原典: https://doi.org/10.52970/grar.v7i1.2393
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🤖 gxceed AI 要約

日本語

インドネシアの石炭企業を対象に、炭素管理会計（CMA）が収益性と炭素税負担に与える影響を分析。CMAは収益性に有意な影響を与えないが、炭素税負担を有意に増加させ、エネルギー構成がその関係を調整することを示した。CMAの便益は短期的な収益性向上よりも炭素税リスク低減にある。

English

This study examines the impact of Carbon Management Accounting (CMA) on profitability and carbon tax intensity for Indonesian coal companies. CMA does not significantly affect profitability but significantly increases carbon tax intensity, with energy mix moderating this relationship. The findings suggest CMA's benefits lie more in reducing carbon tax exposure than in short-term profitability.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本ではSSBJ開示やカーボンプライシング導入が進む中、炭素管理会計の実務的効果を示す本研究成果は、企業の炭素税負担予測や開示戦略に示唆を与える。特にエネルギー構成の調整効果は、日本の電源構成や燃料転換の議論に応用可能。

In the global GX context

This study contributes to global carbon accounting literature by directly measuring CMA through Scope 1 emissions, offering insights for carbon tax policy and corporate strategy. The moderating role of energy mix is relevant for countries implementing carbon pricing and transitioning energy sources.

👥 読者別の含意

🔬研究者:Provides empirical evidence on CMA's effect on carbon tax intensity, useful for carbon accounting research.

🏢実務担当者:Highlights that CMA can help manage carbon tax exposure, informing corporate carbon management strategies.

🏛政策担当者:Suggests that carbon tax policies may incentivize CMA adoption, but short-term profitability effects are limited.

📄 Abstract（原文）

The energy sector is the largest contributor to greenhouse gas emissions in Indonesia and is the first sector subject to the carbon tax under Law No. 7 of 2021 on the Harmonization of Tax Regulations. This study investigates the effect of Carbon Management Accounting (CMA) on profitability and carbon tax intensity, while examining the moderating role of the energy mix, measured by the consumption ratios of coal, diesel, and biodiesel. Unlike previous studies that proxy CMA using disclosure indices or PROPER ratings, this study measures CMA directly based on the quantification of Scope 1 carbon footprint using emission factors from the Intergovernmental Panel on Climate Change (IPCC) Tier 1 and Indonesia's Ministry of Energy and Mineral Resources (MEMR) Tier 2. The sample consists of six coal mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period, yielding 30 firm-year observations selected through purposive sampling. The data were analyzed using Moderated Regression Analysis (MRA) based on a Fixed Effects Model with White cross-section robust standard errors in EViews 13. The results indicate that CMA has no significant effect on profitability, measured by Return on Equity (ROE), across all models (p = 0.8133, 0.3268, and 0.4930), and none of the three energy mix ratios moderates this relationship. In contrast, CMA has a significant positive effect on carbon tax intensity in both the diesel model (β = 0.00138, p = 0.0026) and the biodiesel model (β = 0.00348, p = 0.0020). Furthermore, all three energy mix ratios significantly moderate this relationship. The coal consumption ratio strengthens the positive effect of CMA on carbon tax intensity (β = 0.00567, p = 0.0028), whereas the diesel (β = −0.00216, p = 0.0186) and biodiesel (β = −0.00348, p = 0.0059) consumption ratios weaken it. These findings suggest that the benefits of CMA are more evident in reducing carbon tax exposure than in improving firms' short-term profitability.

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