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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Karinov JSMA (Jurnal Sains Manajemen dan Akuntansi) IQ (Ilmu Al-qur'an): Jurnal Pendidikan Islam Jurnal Revenue : Jurnal Ilmiah Akuntansi Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Bisnis, Manajemen, dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Zairin, Gentiga Muhammad
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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THE EFFECT OF MANAGERIAL ABILITY, ENVIRONMENTAL PERFORMANCE, AND BOARD OF COMMISSIONERS ON CARBON EMISSION DISCLOSURE Padilah, Dela Nurul; Ulupui, I Gusti Ketut Agung; Zairin, Gentiga Muhammad
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study aims to provide empirical evidence on the influence of managerial ability, environmental performance, and the board of commissioners on carbon emissions disclosure. The sampling technique used is purposive sampling. The secondary data utilized were obtained from annual reports and sustainability reports available on www.idx.com, the official websites of companies meeting the sample criteria, as well as from Refinitiv Eikon and the website of KLHK Indonesia. The analysis technique applied is multiple linear regression with panel data, using the EViews 12 software. The results of the study indicate that: (a) managerial ability has no effect on carbon emissions disclosure; (b) environmental performance has a positive effect on carbon emissions disclosure; and (c) the board of commissioners has a positive effect on carbon emissions disclosure.
Co-Authors Aditya Saputra Agus Wibowo Anisa Putri Isnaini Armeliza, Diah Charlie Albert Lasuin Doda, Arief Alvierri Dwi Handarini Dwi Handarini, Dwi Etty Gurendrawati, Etty Fahrozi, Muhammad Luthfi Hera Khairunnisa I Gusti Ketut Agung Ulupui Indra Pahala Irlian, Daffa Karyaningsih, RR. Ponco Dewi Marsellisa Mufidah, Chusnanik Muhammad Edo Suryawan Siregar Muhammad Yusuf Muliasari, Indah Musyaffi, Ayatulloh Michael Nuramalia Hasanah Padilah, Dela Nurul Petrolis Nusa Perdana, Petrolis Nusa Pratama, Muhammad Raihan Putra, Farhan Hartono R, Tresno Eka Jaya Respat, Dwi Kismayanti Ridha, Nadya Salma Sang, Lim Thien Santika, Anaya Zahra Saparuddin Mukhtar Sasmi, Aji Ahmadi Sastradiharja, EE. Junaedi Shandy Aditya Suherman, Suherman Tri Hesti Utaminingtyas, Tri Hesti Wahono, Puji Yuniawati, Anisa Yusuf , Muhammad Zuhdii, Pradhitya Afrizkyaldi