Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Fatimah Aulia Rahman
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Carbon Emission Disclosure: Relation to Environmental Performance, Carbon Performance, Company Size and Board Diversity Fatimah Aulia Rahman; Mujiyati Mujiyati
E-Jurnal Akuntansi Vol 34 No 5 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i05.p06

Abstract

The research aims to measure the impact of environmental performance, carbon performance, company size, and board diversity on the disclosure of carbon emissions. The samples were determined based on a quantitative purposive sampling method with a list of energy companies that have published the 2020-2022 Annual Report and Sustainability Report on the IDX with the acquisition of 18 samples. Multiple regression analysis is a method for measuring research hypotheses using SPSS v.25 statistical software. The results of this research show that the diversity of foreign boards and the diversity of board educational backgrounds influence the disclosure of carbon emissions. Meanwhile, carbon emissions disclosure cannot be influenced by environmental performance, carbon performance, board gender diversity and company size. Keywords: Board Diversity; Carbon Performance; Company Size; Carbon Emission Disclosure; Environmental Performance.
Co-Authors Mujiyati Mujiyati Mujiyati Mujiyati