PENGARUH KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

Jelin Maulidiavitasari (Universitas Negeri Surabaya)
Merlyana Dwinda Yanthi (Universitas Negeri Surabaya)

AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Vol 15, No 1 (2021): AKUNTABILITAS

This study aims to test the effect of environmental performance on carbon emission disclosure with independent board of commissioners as moderation variables. Environmental performance measurement uses PROPER rating, carbon emission disclosure using Carbon Disclosure Project (CDP), while independent board of commissioners is measured by proportion of independent board of commissioners. The population in this study was a company that belonged to the non-financial sector in 2016-2018. Sample selection using purposive sampling method that produces 28 companies. Analysis techniques using Moderated Regression Analysis (MRA). The results showed that its environmental performance had a positive influence on carbon emission disclosure, while the independent board of commissioners was not able to moderate the influence of environmental performance on carbon emission disclosure.