Pengaruh Penerapan Artificial Intelligence dalam Pelaporan Karbon terhadap Kualitas Carbon Disclosure dan Greenwashing pada Perusahaan Bei
DOI:
https://doi.org/10.58192/profit.v5i3.4716Keywords:
Artificial Intelligence, Carbon Disclosure Quality, Greenwashing, Indonesia Stock Exchange, Sustainability ReportingAbstract
Low Carbon Disclosure Quality (CDQ) remains a major challenge in sustainability reporting due to the risk of greenwashing, where companies make environmental claims that are not fully supported by their actual performance. Advances in Artificial Intelligence (AI) offer opportunities to improve carbon reporting through more accurate, consistent, and transparent data management. This study examines the effect of AI on Carbon Disclosure Quality, the effect of Carbon Disclosure Quality on Greenwashing, and the mediating role of Carbon Disclosure Quality in the relationship between AI and Greenwashing. Using a quantitative explanatory design, the study analyzes high-carbon-emission non-financial companies listed on the Indonesia Stock Exchange during 2020–2024, selected through purposive sampling. Panel data regression with the Fixed Effect Model and causal step mediation analysis were employed. The results show that AI positively and significantly affects Carbon Disclosure Quality, while Carbon Disclosure Quality negatively and significantly affects Greenwashing. However, Carbon Disclosure Quality does not mediate the relationship between AI and Greenwashing. AI also has a direct negative effect on Greenwashing, indicating its important role in enhancing disclosure quality and reducing greenwashing practices.
References
Abdalla, A. A., Salleh, Z., & Hashim, H. (2024). Carbon disclosure quality. Journal of Sustainability Science and Management. https://jssm.umt.edu.my/wp-content/uploads/2024/02/JSSM-Vol.-19-No.-2-Article-3-Draf-1-1.pdf
Alshareef, M. N. (2025). Artificial intelligence-enhanced ESG disclosure quality and financial performance nexus in Saudi listed companies under Vision 2030. Sustainability, 17(16), 7421. https://doi.org/10.3390/su17167421
Ao, J. (2025). Research on the impact of artificial intelligence on corporate sustainability performance. Discover Artificial Intelligence, 5(1). https://doi.org/10.1007/s44163-025-00359-w
Baalouch, F., Ayadi, S., & Hussainey, K. (2019). Environmental disclosure quality. Journal of Management & Governance. https://doi.org/10.1007/s10997-018-9433-0
Borghei, Z. (2021). Carbon disclosure: A systematic literature review. Accounting & Finance. https://doi.org/10.1111/acfi.12757
Cao, Q., Zhou, Y., Du, H., Ren, M., & Zhen, W. (2022). Carbon information disclosure quality, greenwashing behavior, and enterprise value. Frontiers in Psychology, 13, 892415. https://doi.org/10.3389/fpsyg.2022.892415
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
Giannarakis, G., Zafeiriou, E., & Sariannidis, N. (2017). The impact of carbon performance on climate change disclosure. Business Strategy and the Environment. https://doi.org/10.1002/bse.1962
Helfaya, A., & Whittington, M. (2019). Does designing environmental sustainability disclosure quality measures make a difference? Business Strategy and the Environment. https://doi.org/10.1002/bse.2262
Hidayat, T., et al. (2025). A systematic review of information systems and greenwashing detection models in corporate sustainability reporting (2024–2025). https://doi.org/10.35335/ijafibs.v13i4.422
Jarboui, A., et al. (2025). Artificial intelligence applications and corporate ESG performance. International Review of Financial Analysis. https://doi.org/10.1016/j.iref.2025.104559
Li, F. (2010). The information content of forward-looking statements in corporate filings. Journal of Accounting Research.
Li, K. (2024). Big data and machine learning in ESG research. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.5055024
Liu, Z., et al. (2026). The role of artificial intelligence in enhancing ESG disclosure quality in accounting. Journal of Risk and Financial Management, 19(1), 58. https://doi.org/10.3390/jrfm19010058
Moodaley, K., & Telukdarie, A. (2023). Greenwashing, sustainability reporting, and artificial intelligence: A systematic literature review. Sustainability, 15(2), 1481. https://doi.org/10.3390/su15021481
Peng, J., Sun, J., & Luo, R. (2015). Corporate voluntary carbon disclosure. The World Economy. https://doi.org/10.1111/twec.12187
Perkins, J., Jeffrey, C., & Freedman, M. (2022). Cultural influences on the quality of CSR disclosures: Carbon disclosure. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-08-2021-0333
Rahman, S., & Khan, T. (2019). Sustainable development & voluntary environmental disclosure quality. Business Strategy and the Environment. https://doi.org/10.1002/bse.2302
Ren, S., Zhang, W., & Wang, Y. (2022). Carbon information disclosure quality, greenwashing behavior, and enterprise value. Frontiers in Psychology, 13, 892415. https://doi.org/10.3389/fpsyg.2022.892415
Sari, D. P., et al. (2023). Peran artificial intelligence terhadap praktik greenwashing dalam sustainability report: Systematic literature review. JAAIS, 6(1). https://doi.org/10.28918/jaais.v6i1.10175
Spence, M. (1973). Job market signaling. Quarterly Journal of Economics, 87(3), 355–374.
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610.
Velte, P. (2023). Determinants and consequences of corporate ESG performance: The role of AI and digitalization. Journal of Global Responsibility, 14(4), 530–554. https://doi.org/10.1108/JGR-11-2022-0127
Zhang, Y., et al. (2025). AI-driven carbon accounting: The key to enhancing transparency in global ESG standards. https://doi.org/10.20944/preprints202503.0602.v1
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Profit: Jurnal Manajemen, Bisnis dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
