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All Journal Journal of Accounting and Investment JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Mantik Journal of Global Business and Management Review Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Erna Wati
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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THE IMPACT OF FEMALE DIRECTORS, PROFITABILITY, AND CEO AGE ON CARBON EMISSION DISCLOSURE: THE MODERATING ROLE OF INSTITUTIONAL OWNERSHIP IN INDONESIA Erna Wati; Sheila Septiany; Febrianti Saniapon
Global Financial Accounting Journal Vol. 10 No. 1 (2026): Vol. 10 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v10i1.11668

Abstract

This study investigates the effect of female directors, defined as women serving on the board of directors within Indonesia's two-tier governance system, profitability, and CEO age on carbon emission disclosure, with institutional ownership assessed as a moderating variable. The research is driven by the persistently limited transparency of carbon emissions in Indonesia and the need to understand how governance attributes contribute to environmental accountability. A quantitative approach is applied using secondary data from non-financial firms listed on the Indonesia Stock Exchange for the 2020–2024 period. The analysis employs fixed-effect panel regression with robust standard errors, incorporating logarithmic transformations to ensure model stability and interpretability. The empirical results show that female directors on the board of directors have a significant negative effect on carbon emission disclosure, while profitability and CEO age exhibit no direct influence. The moderation analysis indicates that institutional ownership weakens the effect of profitability, strengthens the influence of CEO age, and shows no moderating role in the relationship between female directors on the board of directors and disclosure. These findings imply that institutional investors in Indonesia remain financially driven, although they tend to reinforce the long-term orientation of senior CEOs in promoting transparency. Overall, this study underscores the importance of aligning governance mechanisms with stakeholder expectations to advance carbon emission disclosure as a substantive component of corporate sustainability. .
Co-Authors Abdul Qaadir Malik Androni Susanto Angelica br tarigan Angelin Alienta Angeline Angeline Aurel Priscilla Cuandra Bambam Julianto Caesar Dharmawan Damai Alyndina Derista, Fanny Deslyn Melodya Diah Adhika Siringo Ringo Dian Sari Siregar Eileen Kuo Elita Elita Ellen Lonika Ellin . Evelyn Juviani Febrianti Saniapon Filia Renatha Gandi Gandi Gary Gary George Brilliant Yau Putra Handoko Karjantoro Hendra Hendra Iskandar Itan, Iskandar Ivone, Ivone Jacky Lian Jillian Veronica Wisely Joben Emilio Jovan Valentino Julia Julia Julianto Julianto Juliesti Juliesti Justin Justin Karen Karen Linda Linda Lyra Syafira Maggie Maggie Margareth Thatcher Tan Mariska Ramadana Natassa Foo Novya Mardhika Olivia Rebeca Tamaris Gultom Patrick Valencio Ricky Ricky Sari Dewi Sari Dewi Septiany, Sheila Shelly Shelly Stephen Leonardo Davinchi Zebua Tan, David Tanujaya, Kennardi Valene Fortuna Lim Vinsensius Yulisteo Vivi Marlin William Gautama Wilson Wilson