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All Journal Journal Of Business, Finance, and Economics (JBFE)
Emy Dwi Nursulistyo
Akademi Pelayaran Nasional Surakarta
Economics, Econometrics & Finance

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Pengaruh Woman On Board Terhadap Carbon Emission Disclosure Emy Dwi Nursulistyo; Bandi Bandi
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4705

Abstract

This research aims to examine the influence of women on board carbon emission disclosure in the Indonesian non-financial industry. This research is quantitative and uses secondary data in the form of annual reports and/or company sustainability reports for 2019-2021 in the non-financial industry in Indonesia. The population in this research is all companies listed on the IDX in 2019-2021. The research sample consisted of 72 non-financial industrial companies consisting of basic materials, consumer non-cyclical, consumer cyclical, energy, industrial, infrastructure, property and real estate, and transportation and logistics using a purposive sampling method. The research results show that the woman on-board director hypothesis has a positive effect on carbon emission disclosure with a significance value of 0.0000 < 0.05.
Co-Authors Bandi Bandi