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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 Abdul Gafar Karim Achmad Zulfikar Fauzi Agnes Refiana Sembiring Agus Sugianto Agus Sugianto Agus Suparman Akbar, Syaeful Alfalah PB, Mhd Aliami, Alim Amelia, Ocdy Andi Jumardi Anggesta, Meltia Dwi Anggreani, Novi Anugrah, Muhammad Sulchansyah Nur Arifiyanti, Nabilla Armaniar, Armaniar Asmara, Daffa Amelia Asri Wulan Asyra, Nurazizzah Azis, Nabila Chelska Bambang Sugeng Bambang Surya Adji Syahputra Basyaruddin Basyaruddin, Basyaruddin Budi Susilo, Fransiskus Anggoro Dani, Chandra Yuar Didiek Pramono Dimyati Dimyati Efrianty, Novalia El-Ridho, Nuruddin Kafy Fachrina Wibowo, Fachrina Fatma Fauzi, Achmad Zulfikar Fauzi, Achmad Zulfikar Febrian, Ricky Ferta, Widia Firdaus Firdaus Fitri Melinia Nasution Gunaedy Utomo Hakim, Tharmizi Halim Dedy Perdana Halim Dedy Perdana Handayani Handayani Harahap, Ariani Syahfitri hardiansyah putra Hardiansyah Putra HP, Lilik Setiawan  Hustinawaty Hustinawaty, Hustinawaty Iin Darmiyati Irfan Abdullah Irfan Hidayat, Irfan Jamal, Mardewi Juliansyah Juliansyah Juniarso Juniarso Kalik, Eufrasia Amelia Lette Kurmasela, Aprilino Alfa L.A, Efraim Dennis Lastari, Lindi Lestiyono, Sidik Lisa Agustina, Lisa Lobo, Jaynal Rante Lukman LUKMAN, LUKMAN Lulus Kurniasih Lumbaa, Markus M. Wasito Majid, Faqih Adillah Malrin, Engeline Mamuaya, Arjuna Brifling Manik, Mika Silviana Manik, Nijusiho Maulana, Anastasya Elzah Chantika Miranti, Berlina Dwi Mirza Mirza Mohamad Nur Muhammad Bahij Albaqy Muhammad Ibnu Al Alif Muhammad Sidik Tarigan Muhammad Syafiqurrahman Muhammad Wasito N S, Halimah Najla Lubis NILA ALFA FAUZIAH Nur Anugrah, Muhammad Sulchansyah Nur Sultan Salahuddin Nuruddin Kafy El-Ridlo Ocdy Amelia Oxyandi, MIming Palinoan, Jeri Putri, Nazwa Adiesta Kurnia Putri, Ni Putu Varasanti Raden Surahmat Randanan, Eltimeyansi Chrisye Relly Andayani Renata Zoraifi, Renata Rezanto, Rezanto Risna Risna, Risna Rita Iswindari, Sulistyowati Rohima Sera Afifah Ruth Riah Ate Tarigan Ryka, Hamriani Sampe, Ipan Sanjaya, Muhammad Diki Saputra, Rifky Aditya Saputri, Ananda Rizky Sari, Sri Purnomo Sasmita Saputra, Muhamad Andika Sedek, Melki Sejati, Tegar Sigit Dwi Prasetyo Siregar, Maimunah Sri Suranta, Sri Suger, Herik Sunarto Sunarto Supiani Supiani, Supiani Suprayitno, Abdi Susetyo, Alim Nur Susilo, Arya Cahya Tarigan, M.Sidik Tatag Yufitra Rus Tharmizi Hakim Toding, Maykel Gratia Tonapa, Dedi Tri Handayani Tri Sulistyaningsih, Tri Ulfah, Baiq Maulinda Utami, Shafira Ramadhia Wahono Widodo Wahyu Prakosa Wardani, Lutvia Wasito, M Waskita, Kukuh Jalu Widagdo, Ari Kuncara Widodo, Pria Agung Widya Arisandy Willard, Karnila Wisuda, Aris Citra Wiyono, Joko X Furuhitho Yudi Satrio Adiwibowo Z., Arifin,