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Journal : Riwayat: Educational Journal of History and Humanities

Sustainability Committee Moderating Firm Value, Profitability, and Board Characteristics on Carbon Disclosure Suciati, Suciati; Wahyuningrum, Indah Fajarini Sri
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.48609

Abstract

The purpose of this study is to examine the influence of firm value, profitability, board size, and board gender diversity on carbon emissions disclosure, as well as to determine whether sustainability committees act as moderating variables in these relationships. This quantitative study analyzes panel data from 55 energy sector companies listed on the Indonesia Stock Exchange with a five-year research period (2019-2023) selected through purposive sampling. The analysis technique employs Moderated Regression Analysis (MRA) with a fixed-effects model and the Driscoll-Kraay standard error, as implemented in STATA 19. The results indicate that firm value has a significant positive effect on carbon emissions disclosure, while profitability, board size, and board gender diversity do not affect carbon emissions disclosure. The sustainability committee does not moderate the relationship between the independent variables and carbon emissions disclosure. This study adopts two innovative approaches, namely positioning the sustainability committee as a moderating variable, which has been minimally explored in previous literature, and applying corporate value as an independent predictor, which is generally treated as a dependent variable in previous studies
Co-Authors Abduh H. Harun ABDUL AZIZ ABDULLAH Abidin, Fikri H. Achmad Fuad Hafid Adimudra, Dyah Ayu Saraswati Aesthetica Islamy Agson Gani, Erzi Agustin, Faikotul Wulan Akbar, Jasmine Aulia Ali Usman, Ali Ambarsari, Ririen Indria Dian Amilatul, Siti Nur Aminah*, Sitti Amperiawan, Gita Andang Saehu, Andang Anggit Sasmito, Anggit Anggraini, Lelyesti Anindya Septantina, Riesca Anisa Tri Hutami ansori ansori Aprianto, Aci Ario Imandiri, Ario Asrofi, Asrofi Asyari, Wan Muhammad Ridwan Athirah, Aldila Mawanti Aty Widyawaruyanti Aulia, Erlie Azizah Maulina Erzad Badali, Muhammad Imam Mudin Bambang Setiawan Baskoro Adi P Baskoro Adi Prayitno Berlian Yuli Saputri Bidasari, Anindya Bowo Sugiharto Bramastia, Bramastia Budi Utami Burhanuddin Burhanuddin Chrisnia Octovi Corry, Maylisa Natalia Dau, Regina Dindin, Imanuel Djoko Agus Purwanto Dwi Yulistyanti, Dwi Edhi, Narendrani Sasmitaning Eko Suhartono Erwansyah, Rio Ady Farida Farida Fatin Fadhilah Hasib Fatmawati, Annisa Ferry Dwi Cahyadi Gerriandi, Aqila Aqhnia Gunawan, Kadek Dwi Hendratma Hana Krismawati, Hana Hanan, Hanan Hantyan Galih Tri Rukmana Haqi, Bay Hariatik Hariatik Harlita Harlita Hasan, Muhammad Amir Haula, Hamizah Herminaju, Ketjuk Hidayati, Agriana Rosmalina Idha Kusumawati Ilmi, Hilkatul Imran Imran Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Insani, S Alamia Haque Iswahjuni, Iswahjuni Iswahyudi, Didik Iswayuhdi , Didik Ita Widya Yanti Joko Ariyanto Juhana, Juhana Jumiati Jumiati Junaedi, Yudi Karisma, Pius Pani Pino Kholid, Kholid kurniawan, ayup Kusuma, Arief Ertha Kusuma, Darajatun Indra Lahardo, Devanus Lasman, Lasman Linnasif Sari Dewi, Linnasif Sari Maeliah, Maly Mariadi Mariadi, Mariadi Maridi Maridi Masodi, Masodi Mawar Mawar, Mawar Mayasari, Dwi Meti Indrowati Miatmoko, Andang Mila Karmila Muhammad Nur Hudha Muzzazinah Muzzazinah Nazmudindireja, Mohamad Gagan Nikmah, Alfu Nikmah, Alfu Nindy Rahmi Izzaty, Nindy Rahmi Nugroho, Novreza Avistha Nurhidayati Nurhidayati Nurmiyati Nurmiyati Oktarina, Rice Disi Pitorini, Dewi Ekaputri Posma Sariguna Johnson Kennedy Pratiwi Soesilawati PUGUH KARYANTO Pujiati, Lilis Purbiastuti, Putri Ayu Purnamasari, Hetty Purnomo Purnomo Purnomo Purwitasari, Neni Purwitasari, Neny Putri, Niatasya Septa Ericha Putri, Nindya Tresiana Rahayu, Yuliastuti Rahmadani, Andini Putri Rahmawati Ika Listyaningrum Rahmi, Dian Novida Ramadhani, Firmansyah Ardian Ratnasari, Devi Renny Widya Kusuma Sanjaya, Renny Widya Kusuma Retno Widyowati Ridhani, Jovita Ridwan, Ridwan Riesta Primaharinastiti, Riesta Riezky Maya Probosari Ririen Ambarsari Risdianti, Tri Sindi Risnawan, Novan Riyanti, Henni Rusmansyah Sabarati, Absaralita Sabarudin, Dian Nitari Ribanor Sajidan Sajidan Samsoedin, Susiana Santoso, Citra Reksi Septantina, Riesca Anindya Septantina Shinta Wulandari, Shinta Sihombing, Christina N. Sri Dewi Nirmala Subhan Rullyansyah Sucipto Sucipto Sucipto Sugiyarto Sugiyarto Suharyoto, Suharyoto Sukardiman Sulastri Sulastri Suliono Suliono Sulistyo Saputro Sumaryadi Sumaryadi, Sumaryadi Sunanto Sunanto Supaat Supaat Suparmi Suparmi Surtini, Surtini Susilowati Susilowati Suyitno, Mohtar Syachrumsyah, Muchlisch Tanaya, I Nyoman Tri Bayu Thurrodliyah, Nuria Imamah Tjandra, Edbert Rafael Tobing, Victor Maruli Tua L Tri Wahyuni Floriasti Tri Widiandani Tutik Ekasari Tutik Sri Wahyuni Usman , Ali Utama, Prasetya Valent Sari Danisa, Valent Sari Wadu, Ludovikus Bomans Wicaksana, Firman Widha Sunarno Widhiastuti, Setiasih Rizki Widodo, Dimas Tragari Eldo Widyastuti, Ria Eki Wijayanti, Galuh Candra Wiwid Yuliastuti Wiwied Ekasari Yitno, Yitno Yuliana, Khalifah YUYUN ELIZABETH PATRAS, YUYUN ELIZABETH Zahroni, Ardhian Zam Zami, M Akmalin Ni'am