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All Journal Jurnal Akuntansi dan Bisnis
Hidayah, Muslikhah Nur
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Economics, Econometrics & Finance

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Board of Directors Diversity and Carbon Emissions Disclosure Hidayah, Muslikhah Nur; Purnomowati, Nasyiah Hasanah; Cummings, Lorne
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i2.1204

Abstract

The purpose of this study is to examine the effect of board of directors diversity which includes gender, tenure, educational background, and age on carbon emissions disclosure. It is an empirical study of energy sector companies in Southeast Asia from 2017-2021. Sample selection was undertaken by nonprobability sampling using a purposive sampling model. Based on this technique, a sample of 29 companies was obtained with a total of 145 observations that could be used. The analysis method used in this research is multiple linear regression analysis. The results of this study indicate that gender diversity and tenure have a positive effect on the disclosure of carbon emissions. Diversity of educational background does not affect the disclosure of carbon emissions and age diversity has a negative effect on the disclosure of carbon emissions.
Co-Authors Cummings, Lorne Purnomowati, Nasyiah Hasanah