Do Board of Commisioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia
The purpose of this study is to examine the influence of the characteristics of the board of commissioners and international environmental certification on the disclosure of carbon emissions. Populations of this study are financial and non-financial companies listed on the Indonesia Stock Exchange (...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2021-10-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | http://jurnal.unsyiah.ac.id/JDAB/article/view/21332 |
| _version_ | 1798033352989605888 |
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| author | Yumna Rifdatul Ummah Doddy Setiawan |
| author_facet | Yumna Rifdatul Ummah Doddy Setiawan |
| author_sort | Yumna Rifdatul Ummah |
| collection | DOAJ |
| description | The purpose of this study is to examine the influence of the characteristics of the board of commissioners and international environmental certification on the disclosure of carbon emissions. Populations of this study are financial and non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. Panel data regression is employed to analysis data that collected from annual reports and sustainability reports of the sample companies. The results show that size of board of commissioners and the proportion of independent commissioners have a negative effect on the disclosure of carbon emissions. Gender diversity of the board of commissioners has a positive effect on the disclosure of carbon emissions, while nationality diversity and international environmental certification have no effect on the disclosure of carbon emissions |
| first_indexed | 2024-04-11T20:29:02Z |
| format | Article |
| id | doaj.art-35701c251ef24d20b3bffbff5ebcafff |
| institution | Directory Open Access Journal |
| issn | 2355-9462 2528-1143 |
| language | English |
| last_indexed | 2024-04-11T20:29:02Z |
| publishDate | 2021-10-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj.art-35701c251ef24d20b3bffbff5ebcafff2022-12-22T04:04:33ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432021-10-018221522810.24815/jdab.v8i2.2133213384Do Board of Commisioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from IndonesiaYumna Rifdatul Ummah0Doddy Setiawan1Sebelas Maret UniversitySebelas Maret UniversityThe purpose of this study is to examine the influence of the characteristics of the board of commissioners and international environmental certification on the disclosure of carbon emissions. Populations of this study are financial and non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. Panel data regression is employed to analysis data that collected from annual reports and sustainability reports of the sample companies. The results show that size of board of commissioners and the proportion of independent commissioners have a negative effect on the disclosure of carbon emissions. Gender diversity of the board of commissioners has a positive effect on the disclosure of carbon emissions, while nationality diversity and international environmental certification have no effect on the disclosure of carbon emissionshttp://jurnal.unsyiah.ac.id/JDAB/article/view/21332board of commisioner characteristic, international environmental certicificate, carbon emission disclosure |
| spellingShingle | Yumna Rifdatul Ummah Doddy Setiawan Do Board of Commisioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia Jurnal Dinamika Akuntansi dan Bisnis board of commisioner characteristic, international environmental certicificate, carbon emission disclosure |
| title | Do Board of Commisioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia |
| title_full | Do Board of Commisioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia |
| title_fullStr | Do Board of Commisioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia |
| title_full_unstemmed | Do Board of Commisioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia |
| title_short | Do Board of Commisioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia |
| title_sort | do board of commisioners characteristic and international environmental certification affect carbon disclosure evidence from indonesia |
| topic | board of commisioner characteristic, international environmental certicificate, carbon emission disclosure |
| url | http://jurnal.unsyiah.ac.id/JDAB/article/view/21332 |
| work_keys_str_mv | AT yumnarifdatulummah doboardofcommisionerscharacteristicandinternationalenvironmentalcertificationaffectcarbondisclosureevidencefromindonesia AT doddysetiawan doboardofcommisionerscharacteristicandinternationalenvironmentalcertificationaffectcarbondisclosureevidencefromindonesia |