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Journal : Akuntansi Bisnis

Karakteristik Dewan Direksi dan Pengungkapan Emisi Karbon (Board of Directors Characteristics and Carbon Emission Disclosure) Arniati, Tutik; Munfaqiroh, Siti; Muslichah, Muslichah
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1703

Abstract

This study examined the impact of board size, gender diversity, and board meetings on carbon emission disclosure among ten Indonesian state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange between 2020 and 2024. Purposive sampling was employed, yielding 50 observations. The findings suggest that board size has a significant impact on carbon emission disclosure. The frequency of board meetings does not affect carbon disclosure. Gender diversity has a positive impact on carbon disclosure. These results suggest that the effectiveness of governance in promoting sustainability reporting depends on the board's genuine involvement with environmental issues, and that structural board qualities alone may not guarantee greater environmental transparency
Karakteristik Dewan Direksi dan Pengungkapan Emisi Karbon (Board of Directors Characteristics and Carbon Emission Disclosure) Arniati, Tutik; Munfaqiroh, Siti; Muslichah, Muslichah
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1629

Abstract

This study examined the impact of board size, gender diversity, and board meetings on carbon emission disclosure among ten Indonesian state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange between 2020 and 2024. Purposive sampling was employed, yielding 50 observations. The findings suggest that board size has a significant impact on carbon emission disclosure. The frequency of board meetings does not affect carbon disclosure. Gender diversity has a positive impact on carbon disclosure. These results suggest that the effectiveness of governance in promoting sustainability reporting depends on the board's genuine involvement with environmental issues, and that structural board qualities alone may not guarantee greater environmental transparency.
Co-Authors )Lailatus Sa’adah ., Farahdila Agus Salim Agussalim Andriansyah Aida Nur Rahma Ali Lating Amin, Aminul Aminul amin Anastasius Mario Sandy Agung Andiani, Lidia Antonio Atito Do Rosario Ardi Kemara, Nicholas Arniati, Tutik Ayu Pramesti, Janisya Bella Giovana Putri (STIE Malangkucecwara Malang) Bima Ramadhan, Novrianto Bunyamin Bunyamin Bunyamin Bunyamin Bunyamin Bunyamin Bunyamin Darti Djuharni Didik Priyo S. Didik Priyo Sugiharto Dike Wahyu Arminda Dacruz Rama Dea Djoko Sugiono Dwi Danesti Dwi Danesti Dwi Danesti Deccasari Dwi Danesty D. Dwi Danesty Deccasari Dwi N A Dwi N A Dwi Nita Aryani Dyah Aruning Puspita Edi Sudiarto Eko Sudjawoto Eko Sudjawoto Eko Sudjawoto Enggar Nursasi Evi Maria Evi Maria Fera Tj Hanif Mauludin Hariadi, Sugeng Hedher Tuakia Imama Z Imama Z Imama Zuchroh Imama Zucroh Irawan Budi Prasetyo Istutik Kadarusman . lailatus sa'adah Lailatus Sa’adah Lailatus Sa’adah Lailatus Sa’adah Lathing, Ali Lating, Noval Ali Leonardo Calvin Pareira Lidia Andiani Lindananty Lindananty M. Fariz Shevalian Arden M. Soedarman M. Soedarman Marli - - Marli Marli Marli Marli Moh Soedarman Mohammad Syadeli Muniroh Muniroh Muniroh, Muniroh Muslichah Muslichah Nabilla Yustya Jasmine Nanang P Nanang P Nevi Danila Nunung N Nunung N U Nunung N U Nunung Nurastuti Utami Nunung Nurastuti, Nunung Rahmania, Benita Ratri Buda Nugrahanti Rina Irawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Rina Rahmawati, Rina Sa adah, Lailatus Sa'adah, Lailatus Sandi, Rizal Kurnia Sa’adah, Lailatus Setiawan Setiawan Setiawan Setiawan Setiawan Setiawan Setyawan Setyawan Setyawan, Setyawan Sherly H Erawati Sherly Hesti Erawati Sinta Maria, Sinta Sugeng H Sugeng H Sugeng H Sugeng Hariadi Sulaiha, Sulaiha Syerly Hesti Erawati Syerly Hesti Erawati Tachjuddin Tachjuddin Tjahjani, Fera Triana Murtiningtyas Triana Triana Uke Prajogo Utami, Nunung Nurastuti Wasisto, Anggit Widanarni Pudjiastuti Widanarni Pudjiastuti Widanarni Pudjiastuti Widanarni Pudjiastuti WIDANARNI WIDANARNI Wiyarni Wiyarni Yupono Bagyo Yuyuk Liana Zainul Arifin Zainul Arifin Zainul Arifin Zainul Arifin