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All Journal Mechatronics, Electrical Power, and Vehicular Technology JURNAL TEKNOLOGI LINGKUNGAN Abdimas Medical Journal of Indonesia CHEMPUBLISH JOURNAL Universa Medicina Jurnal Kreativitas PKM Jurnal Respirologi Indonesia Jurnal Respirasi (JR) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Informa: Jurnal Penelitian dan Pengabdian Masyarakat Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) Jurnal Pendidikan Guru Jurnal Farmasi dan Sains Indonesia (JFSI) JOURNAL LA MEDIHEALTICO Jurnal Pengabdian Masyarakat (ABDIRA) Innovative: Journal Of Social Science Research Musyarakah: Journal of Sharia Economics (MJSE) Accounting Analysis Journal Jurnal Sains dan Kesehatan Jurnal Ilmiah Nusantara Research In Management and Accounting (RIMA) Toga Jurnal Keguruan dan Ilmu Pendidikan
Arif Santoso
Research Center for Electrical Power and Mechatronics, Indonesian Institute of Sciences, Komp. LIPI Bandung, Jl. Sangkuriang, Gd. 20. Lt. 2, Bandung 40135
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Journal : Accounting Analysis Journal

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President Commissioner Attributes and Climate Change Disclosure: Evidence from Indonesian Banking Companies Susilowati, Nurdian; Mahmud, Amir; Santoso, Arif; Sari, Puji Novita; Lestari, Sari
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.7836

Abstract

In recent years, there has been an increased demand for information regarding companies’ risk management efforts and opportunities related to climate change. The lack of concrete evidence about companies’ efforts to address the impacts of climate change highlights the importance of climate change disclosure. The purpose of this study is to examine the influence of the attributes of the president commissioners (gender, age, and nationality) on climate change disclosure. Method: The study focuses on listed entities within the banking sector from 2020 to 2022 using a quantitative research methodology. The purposive sampling technique was used to gather a sample size of 129 observations. The data was analyzed using Stata 16. Findings: The results indicate that companies with female president commissioners tend to disclose less about climate change, while age and foreign nationality positively impact disclosure. These findings align with the upper-echelon theory and have significant practical implications. They underscore the need for policymakers to consider the president commissioner’s characteristics when developing strategies to promote climate change disclosure, given the growing importance of sustainability concerns. The robustness checks on the regression results consistently support these findings. Novelty: The president commissioner plays a crucial role in determining the success of climate change disclosure. Previous studies have analyzed commissioners’ educational backgrounds, while other crucial traits for supporting climate change disclosure, such as gender, age, and nationality, still lack empirical evidence. Additionally, there is still little attention given to the banking industry.
Co-Authors Abdul Azis, Asrul Adib Khusnul Rois, Adib Khusnul Adnan, Endy Amir Mahmud Ana Rima Setijadi Anas Fadli Wijaya Andarini, Sita Andromeda, Rossalyn Anggit Dwi Hartanto, Anggit Dwi Anggita, Dwi Anwar Muqorobin Arfiansyah, Mochammad Aris Asy'hari, Mohammmad Alif Candrakusuma, Muslih Choirul Huda Destiawan, Rian Anggia Diyan Martha , Rahma Djaharuddin, Irawaty Elisna Syahruddin Ema Utami Ermayanti, Sabrina Estiko Rijanto Fathoni, M. Faiz Fauzi Ahmad Muda Haryati Haryati Hendri Maja Saputra Hidayat, Moulid Ida Ayu Putu Sri Widnyani Imanez, Ketzia Adrian Infianto, Andreas Irandi Putra Pratomo IRFAN IDRIS Iskandar, Harun Jasminarti, Ida Ayu Joko Prayitno Susanto Kholifah, Siti Nurriyatul Kinasih, Tutug Kumalasari, Nurul Chamidah Kurniawan, Ferry Dwi Laksmi Wulandari Lihawa, Nurjannah Liong Boy Kurniawan, Liong Boy Lukmanul Khakim Lukni Maulana Martanty Aditya, Martanty MARTHA, RAHMA DIYAN Midriem Mirdanies Milenia Tasya, Syavira Muadhifah, Afidatul Muadifah, Afidatul Muhammad Ilyas Mulyamin, Winda Mustafa, Maulana Saggaf Nawa Suwedi Ngibad, Khoirul Ning Iriyanti Noni Novisari Soeroso Nurdian Susilowati Nurjanah, Mutia Hariani Nurjannah, Mutia Hariani Prasenohadi, Prasenohadi Pratiwi, Widya Wahyu Putra, Andika Chandra Putrawan, Harry Azka Putri, Amalia Eka Rahayu, Selvia Rahmawati, Rahmawati Ratu, Modestus Reba Anindyajati Pratama, Reba Anindyajati Riastus Nayanti Rizqi Andry Ardiansyah Roni Permana Saputra Safitri, Yunita Diyah Santoso, Andintia Aisyah Sari Lestari Sari, Puji Novita Sari, Trianita Setyawan, Ungky Agus Sri Melati Munir Sri Suwarni Sukma Aditya Sulastri Sulastri Syukroni, Azid Teguh Pudji Purwanto Tokumo, Kentaro Tri Rahardjo Sutardi Vikita Windarwati Vita Susanti Widaningsih, Yuyun Wiriansya, Edward Pandu Wulandari, A. Ratna Yustisia, Ika Zaini, Jamal