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All Journal Jurnal Akuntansi Multiparadigma Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat AbdiMas JURNAL MUTIARA AKUNTANSI Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) JSCS SINTESA Jurnal Studi Keislaman Al-Mabsut: Jurnal Studi Islam dan Sosial
Rahmawati, Wulan
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Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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Environmental Disclosure Under CEO Influence: The Silent Role of Female Board Members Asiah, Nur; Rahmawati, Wulan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3833

Abstract

Indonesia, a major greenhouse gas emitter in Southeast Asia, faces increasing pressure to enhance environmental transparency through carbon emissions disclosure in corporate reporting. This study aims to examine how institutional ownership and chief executive officer power influence carbon emissions disclosure in energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2023, with female directors as a moderating variable. Using a sample of 13 companies, yielding 52 firm-year observations, data were collected from annual and sustainability reports. A random effect regression model, supported by diagnostic tests for normality, multicollinearity, and heteroskedasticity, was employed to analyze the relationships. The carbon emissions disclosure index measured disclosure levels, while chief executive officer power was assessed through a composite index of duality, tenure, education, share ownership, and age. Findings show that chief executive officer power positively affects carbon emissions disclosure, while institutional ownership has no significant impact. The presence of female directors negatively moderates the relationship between institutional ownership and disclosure, suggesting limited influence due to tokenism. This study highlights the pivotal role of chief executive officer leadership in driving environmental transparency and recommends empowering female directors in strategic roles to enhance disclosure practices in Indonesia’s energy sector.
Co-Authors Aini, Annisa Qurrota Arif Saefudin Aripah , Tiara Conita, Syifa Dian Perwitasari Djunaedi, Mira Kartika Dewi Fauziah, Devi Gunardi Gunardi Halimah, Ai Hilyatul Hendriady de Keizer Huda, Putriani Chayati Ibrahim, Amelia Johan Wahyudhi Joseph, Corina Khoeri, Ahmad Yusron Kurniawati, Estetika Mutiaranisa Kustiawan, Unggul Maharani, Nabila Sephia Putri Mahyuni, Sri Meria, Lista Mu'awwanah, Muna Fathiyyatul Nur Asiah Nur Hayati, Muriani Nurkholifah, Annisa Nurrahmawati, An Qodaria, Helen Nur Regina Deka Sofia Rojuaniah Rojuaniah rosyida, ulva fatiya Royani, Solihin Ruswandi, Ditha Rahayu Subchi, Imam