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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi dan Pendidikan Jurnal Kependidikan: Penelitian Inovasi Pembelajaran JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan dan Pengajaran Journal of Education and Learning (EduLearn) JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Abdimas Dinamika Pendidikan Lembaran Ilmu Kependidikan Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) JPBM (Jurnal Pendidikan Bisnis dan Manajemen) JABE (Journal of Accounting and Business Education) E-Dimas: Jurnal Pengabdian kepada Masyarakat Solidarity: Journal of Education, Society and Culture Economic Education Analysis Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Pendidikan Ekonomi & Bisnis Jurnal ASET (Akuntansi Riset) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Journal of Education Technology Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Madaniya Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) Unri Conference Series: Community Engagement Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Business and Accounting Education Journal ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesian Journal of Devotion and Empowerment (IJDE) Jurnal Bina Desa Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Buletin Literasi Budaya Sekolah Accounting Analysis Journal Jurnal Abdimas Jurnal Pendidikan Progresif Jurnal Bina Desa
Nurdian Susilowati
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences 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 Nurdian Susilowati; Amir Mahmud; Arif Santoso; Puji Novita Sari; Sari Lestari
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 - Kusmuriyanto -, Kardiyem Abdullah, Muhammad Syukri Agus Nuryatin Agustian, Rifqi Dwi Ahmad Nurkhin Alfa Faridh Suni Alfa Faridh Suni AMBARWATI, ANNISA Amidi Amidi Amidi, Amidi Amir Mahmud Ammaryafi, Muhammad Farisy Ananda, Delya Saski Angga Pandu Wijaya, Angga Pandu Arbina Peni Susanti Arif Santoso Arif Santoso Arumawan Mei Saputra Asrodin, Mukhammad Atno Atno Attiya Syafiyah Ayu, Siska Sukma Badingatus Solikhah Baswara, Satsya Yoga Budi Prasetiyo Chaerudin, Khanum Hanurawati Danang Dwi Saputro Dela Yuniarsih Deviana Hardining Maharani Dewi Larasati Dzidni, Dzilma Arij Edi Subkhan Eka Rahmawati eka rahmawati Elisabet, Camelia Yunika Fadlilah, Ashomatul Fadlilatul Rizqiyah Fajar Awang Irawan Farhan Dhiya Albariq Febriyanti, Ika Dian Anggraini Fera Ferdiana Fidia Fibriana Harlinda Sekar Khoir Hasan Mukhibad I Gusti Bagus Wiksuana Ida Nur Aeni Ida Nur Aeni, Ida Nur Ikhsan, Sukardi Indah Anisykurlillah Khasanah, Eli Fitriyani Khoiril Anam, Khoiril Kris Brantas Abiprayu, Kris Brantas Kurniasari, Dwiga Kusuma, Reza Ayu Lesa Paranti Lesa Paranti Lestari, Fitri Ayu Lina Adilah Lusianto, Junaidi Fery Lyna Latifah Lyna Latifah Mudrikah, Saringatun Muhammad Feriady, Muhammad Muhammad Muhibbi Muhammad Noor Ardiansah Muhammad Syukri Abdullah Muhammad Vito Aditama Mulyono, Maya Diantari Nana Kariada Trimartuti Novita, Ria Noviyanto, Puji Nurhalizah, Nurhalizah Nurul Hayati Nuryanto Nuryanto Pratama, Yoga Adi Prawitasari, Andhika Bella Prayoga, Teguh Irawan PUJI LESTARI Puji Novita Sari Rachmadani, Wulan Suci Rahmawati, Fentya Dyah Ramadhan, Ridwan Ramadhona, Rizky Tri Nova Ratieh Widhiastuti Ratih Dwinie Palupi Retnoningrum Hidayah Rifdah Hanandra Risyadayana, Silki Riyanto, Muhammad Bagas Riza Firmansyah RR. Ella Evrita Hestiandari Safitri, Desti Galuh Salsabila Aurielle Febriane Sandy Arief Saputri, Sheila Stefanie Sari Lestari Sari Lestari Sari Lestari Sari, Puji Novita Sari, Selvina Yunnita Shinta Puspitasari Sihombing , Yosepa Juliana Slamet Kafrawi Sonia Dewi Kristiawaty Subekti, Wildan Sukardi Ikhsan Sunyoto Sunyoto Supanji Setyawan Suratno Suratno Susmy Lianingsih Syaiful Amin Syaiful Amin Syamsul Arifin Taprihanto, Taprihanto Tsabit Azinar Ahmad Tusyanah Tusyanah Umi Nuraini, Umi Widyawati, Ira Nurviana Windi Puji Astuti, Windi Puji Wulan Suci Rachmadani Wulan Suci Rachmadani Wulandari, Hetik Yuniar, Nooreha Fitria