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All Journal Hasanuddin Economics and Business Review Apssai Accounting Review (ApAR)
Pasangka, Praja Habib
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia Fuadi, Fauzan; Rubihani, Dian; Puspitasari, Selly; Sinatria, Naufal; Pasangka, Praja Habib
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5606

Abstract

This study aims to investigate the influence of CEO characteristics, namely gender, age, and education level, on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange. Data analysis was conducted through three main stages: classical assumption testing, descriptive statistics, and application of multiple linear regression. This data testing utilized the STATA 14.0 statistical tool to evaluate the influence of CEO characteristics on carbon emissions disclosure. This study's results show that female CEOs, older CEO age, and higher CEO education levels significantly increase corporate carbon emissions disclosure. Female CEOs tend to be more concerned about environmental welfare, while older and highly educated CEOs are more understanding and committed to transparency and corporate social responsibility. This study provides practical implications for companies considering executive characteristics to improve their social performance. In addition, the results also emphasize the importance of gender diversity and investment in education to improve carbon emissions disclosure practices.
The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia Fuadi, Fauzan; Rubihani, Dian; Puspitasari, Selly; Sinatria, Naufal; Pasangka, Praja Habib
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5606

Abstract

This study aims to investigate the influence of CEO characteristics, namely gender, age, and education level, on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange. Data analysis was conducted through three main stages: classical assumption testing, descriptive statistics, and application of multiple linear regression. This data testing utilized the STATA 14.0 statistical tool to evaluate the influence of CEO characteristics on carbon emissions disclosure. This study's results show that female CEOs, older CEO age, and higher CEO education levels significantly increase corporate carbon emissions disclosure. Female CEOs tend to be more concerned about environmental welfare, while older and highly educated CEOs are more understanding and committed to transparency and corporate social responsibility. This study provides practical implications for companies considering executive characteristics to improve their social performance. In addition, the results also emphasize the importance of gender diversity and investment in education to improve carbon emissions disclosure practices.
MEMITIGASI PENGARUH PERSONAL COST TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA APARATUR SIPIL Pasangka, Praja Habib
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v1i1.2

Abstract

Corruption Perception Index data shows that Indonesia is one of the countries prone to corruption though the trend is decreasing every year. There have been many efforts to minimize it, one of which is through the role of whistleblowers. However, whistleblowers are always faced with a dilemma between reporting fraud and protecting themselves from reporting fraud. It is necessary to have dilemma mitigation mechanism thus the intention to carry out whistleblowing can be realized into action and can prevent and reveal fraudulent practices. For this reason, the researcher tries to examine the role of reward to mitigate the effect of personal costs in creating the dilemma in question. Using a survey method, the results show that personal costs have a positive effect on the intention of whistleblowing, which causes the role of reward to be insignificant in mediating the effect of personal cost on the intention to do whistleblowing.
Co-Authors Fuadi, Fauzan Naufal Sinatria Rubihani, Dian Selly Puspita Sari