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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK)
Rita Iswindari, Sulistyowati
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Economics, Econometrics & Finance

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THE IMPACT OF THE BOARD OF COMMISSIONERS' CHARACTERISTICS AND EXTERNAL ASSURANCE ON ENVIRONMENTAL DISCLOSURE QUALITY Rita Iswindari, Sulistyowati; Kurniasih, Lulus; Sulardi, Sulardi
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 15 No. 2 (2026): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v15i2.110729

Abstract

This study examines the impact of the board of commissioners’ characteristics—proxied by board size, the proportion of independent commissioners, and gender diversity—on environmental disclosure quality, alongside the impact of external assurance. The observational units for this inquiry comprise 336 firm-year observations from 168 publicly traded firms in the energy and basic materials industries listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 timeframe. The primary data analysis technique employed was panel data linear regression. The findings reveal that board size, the proportion of independent commissioners, and external assurance significantly enhance environmental disclosure quality. In contrast, female commissioners yield no statistically significant effect. Furthermore, supplementary interaction analyses indicate that external verification fails to moderate the board's supervisory capacity. This outcome corroborates the premise that external oversight does not serve as a complementary mechanism to internal governance; rather, it operates as an independent, autonomous apparatus to mitigate information asymmetry and enhance environmental transparency within high-impact enterprises. JEL: G34, M41, Q56.
Co-Authors Lulus Kurniasih Sulardi .