Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Business, Management & Accounting Journal
Mawatish Aina Asmi Hasan
Universitas Mercu Buana
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Company Size and Independent Commisioner Composition on Carbon Emissions Disclosure Before and After the Carbon Tax Regulation News Mawatish Aina Asmi Hasan; Waluyo Waluyo; Yananto Mihadi Putra; Fransisca Listyaningsih Utami
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.120

Abstract

This study aims to evaluate the influence of company size and the composition of independent commissioners on the level of carbon emissions disclosure. The research subjects include companies in the energy, transportation, and construction sectors in Indonesia. The sample consists of 19 companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023, with a total of 114 annual observations. The sample selection was conducted using purposive sampling. The analysis methods employed include multiple linear regression and paired sample t-tests, with data processing conducted using SPSS software version 25.0. The multiple linear regression test was supplemented with descriptive statistical analysis, classical assumption tests, and hypothesis testing, while the paired t-test was accompanied by normality and homogeneity tests. The research findings indicate that company size and the composition of independent commissioners significantly influence carbon emissions disclosure, both before and after the announcement of carbon tax regulations. Additionally, there are significant differences in the level of emissions disclosure between the periods before and after the announcement of such regulations.
Co-Authors Fransisca Listyaningsih Utami Waluyo Waluyo Yananto Mihadi Putra