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All Journal JAS (Jurnal Akuntansi Syariah)
Juniarti, Titis Aulia Rahma
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Economics, Econometrics & Finance

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The influence of board of commissioners’ characteristic on company carbon performance Januarti, Indira; Juniarti, Titis Aulia Rahma
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2651

Abstract

Purpose - This study aims to analyze and empirically test the effect of the board of commissioners’ characteristics on corporate carbon performance. The variables used in this research are board size, board meetings, the presence of independent commissioners, and board gender diversity. Method - This study utilized 421 data observations from energy companies listed on the Indonesia Stock Exchange from 2018 to 2023, obtained from annual reports and sustainability reports. This study was based on these criteria: 180 samples were selected. The analytical method used is multiple linear regression analysis using SPSS version 26. Findings - The results confirmed that board meetings, independent commissioners, and board gender diversity have a positive effect on corporate carbon performance; meanwhile, board size has no positive effect on corporate carbon performance. Implications - Theoretically, in research that the improvement of corporate carbon performance is based on legitimacy and stakeholder theory. Practically, the improvement of characteristics and gender diversity present on the board of commissioners is an effort to carry out effective oversight so that business continuity is maintained by reducing carbon emissions produced.
Co-Authors Indira Djanuarti