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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JRABA Emasains : Jurnal Edukasi Matematika dan Sains
Budanti, Ni Putu Lion
Unknown Affiliation
Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Mathematics

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Journal : JRABA

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Kepemilikan Institusional, Keragaman Dewan, dan Pengungkapan Emisi Karbon Budanti, Ni Putu Lion; Rustiarini, Ni Wayan; Putra, I Gede Cahyadi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i2.62591

Abstract

Global warming is a crucial issue that is being discussed today. One of the causes of global warming is the development of the industrial sector, which contributes to greenhouse gas emissions. This condition requires public companies to disclose carbon emissions. This study explores the role of institutional ownership and board diversity in carbon emission disclosure (CED) in Indonesia. Board diversity refers to the female and foreign director variables. The study was conducted on manufacturing companies over three years and data analysis using moderated regression analysis. The study results revealed that institutional ownership increased CED. Nevertheless, board diversity testing as a moderation variable provides inconsistent results. The results of the interaction test revealed that the existence of female directors was able to moderate the relationship between institutional ownership and CED. Conversely, foreign directors cannot moderate the relationship between institutional ownership and CED.
Co-Authors I Gede Cahyadi Putra Ni Putu Ayu Mirah Mariati Ni Wayan Rustiarini