Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Multidisciplinary Approach Research and Science
Dwinajayanti, Risky
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Immunology & microbiology Social Sciences

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

Found 1 Documents
Search

 1 
Influence of Gender Diversity, Institutional Ownership, Environmental Performance, and Audit Committee on Carbon Emission Disclosure: Empirical Study on Energy Sector Companies Listed on the Indonesia Stock Exchange in 2019-2022 Dwinajayanti, Risky; Wiralestari, Wiralestari; Olimsar, Fredy
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.876

Abstract

This study aims to determine the effect of gender diversity, institutional ownership, environmental performance, and audit committee on carbon emission disclosure empirical study on energy sector companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this study were energy sector companies totaling 74 companies. The sample of this study was selected using purposive sampling method where the sample was selected based on the criteria set by the researcher and got a sample of 93 samples from 30 companies. This study uses secondary data where the data is obtained from the company's annual and sustainability reports obtained from the company's official website and from the official website of the Indonesia Stock Exchange. The analysis method in this study uses multiple linear regression analysis which is processed using the SPSS version 23.0 for windows program. The results of this study show that carbon emission disclosure is influenced by all variables at the same time. Then the environmental performance variable has a significant effect on the disclosure of carbon emissions. Meanwhile, the variables of gender diversity, institutional ownership, and audit committee have no significant effect on the disclosure of carbon emissions.
Co-Authors Fredy Olimsar Wiralestari, Wiralestari