Article Per Year (5 Year)
p-Index From 2021 - 2026
1.978
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Community Engagement and Emergence Journal (CEEJ) INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Science and Society (IJSOC) Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi IIJSE Journal of Islamic Finance and Accounting Research Greenation International Journal of Economics and Accounting Research in Accounting Journal
Nursida, Nina
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Materials Science & Nanotechnology Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Independent Commissioners Moderating the Impact of Green Investment, Carbon Performance, on Carbon Emission Disclosure Bastri, Amelia; Nursida, Nina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9912

Abstract

Global Climate Change emerged as a critical issue with extensive ramifications. Indonesia is one of the sixth countries in terms of carbon emissions in the world. Reducing carbon emission is top priority for the Indonesian governance, which is why they’ve passed legislation. But carbon emission disclosure is still not widely used and is often unreliable. The research investigates the association between carbon disclosure, green investment and carbon performance, along with the moderating effect of independent commissioners. This research employs a quantitative methodology utilizing panel data regression on 55 energy sector firms listed on the Indonesia Stock Exchange from 2022 to 2024. The data was analyzed utilizing EViews 13. Green Investment does not significantly impact carbon emission disclosure, whereas carbon performance has significant positives, while independent commissioners do not strengthen the correlation between green investment and disclosure, rather, they enhance the association between carbon performance and carbon emissions disclosure. This discovery highlights the significance of carbon performance and green investment in fostering transparency and the necessity of independent oversight in enhancing disclosure quality
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Amaliae, Nida Astuti, Eni Dwi Ataina Hudayati Awliya Afwa Bastri, Amelia Hadi, M. Farhan Johan Arifin Novita, Lisa Nu, Muhammad Oktaviani, Rona Naula RAHMAT SETIAWAN Ramashar, Wira Sagala, Hamidho Sasmita, Anggun Eca Siska Siska Siska Yolanda Pratami, Yolanda Yusnita, Raja Ria