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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Ummah, Yumna Rifdatul
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Economics, Econometrics & Finance Social Sciences

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Do Board of Commissioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia Ummah, Yumna Rifdatul; Setiawan, Doddy
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21332

Abstract

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
Co-Authors Doddy Setiawan