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All Journal Innofarm Jurnal Inovasi Pertanian Atma Jaya Accounting Reseach (AJAR) Jurnal Akuntansi Bisnis Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Pena : Jurnal Ilmu Pengetahuan dan Teknologi DEDIKASI PKM Jurnal Litbang Kota Pekalongan Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi, Manajemen dan Perbankan Syariah DIMASEKA Business, Accounting, and Knowledge Journal
Komala Ardiyani
Fakultas Ekonomi Universitas Pekalongan
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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The Empirical Analysis of The Impact of Director Characteristics on Carbon Emission Disclosure: Internal Audit as a Moderating Arum Ardianingsih; Hikma Markhatus Sholekha; Komala Ardiyani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4716

Abstract

Disclosure of information on carbon emissions is carried out by companies to meet the demands of their stakeholders. This study aims to obtain empirical evidence that board size, board independence, and gender influence emission disclosure, which is strengthened by the existence of internal controls. The study used energy companies in Indonesia as the research object. A total of 84 research data were used. Moderation regression analysis was conducted in this study using the Chow Test, Hausman Test, Lagrange Multiplier Test, and the common effect model. The results of the study show that board size, board independence, and gender have a positive effect on carbon emission disclosure. In addition, internal audit also strengthens the influence of board size, board independence, and gender on carbon emission disclosure. The practical implication of this study for companies is that a governance system is needed to ensure the company's financial and non-financial performance can be achieved. Disclosure of carbon emissions can show non-financial environmental performance that is useful for its stakeholders.
Co-Authors Adi, Moh. Risqi Kurnia AF, Ferdy Firmansyah Akhmad Samsul Ulum Amalia M.Si SE. Ilmiani Andi Kushermanto Arum Ardianingsih Catur Ragil Sutrisno Dian Milasari Dian Milasari Dian Priatiningsih Eka Adi Supriyanto Faa’iqoh, Azzah Febriyanti, Erika Hikma Markhatus Sholekha Intan Setyawati Januara Catur Pramudita Kamalina Din Jannah M Maulidin Fachrur M. Trihudiyatmanto Mahmudah, Dinda Amalia Maulidin Fachrur Meliza Meliza Mella Mardayanti Milzam, Muhammad Moh. Risqi Kurnia Adi Mohammad Sigit Taruna muhammad asfindra saksono Muhammad Maulidin Fachrur Mutmainah, Dinda Maulin Nur Maghfiroh Sajuri, Sajuri Sari, Fangela Myas Siti Yunitarini Syafnita M.Si SE. Syakiroh Jazilah Tristiawan, Feri Ubad Badrudin