Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 10 No. 2 (2023)

Carbon Emission Disclosure: Kinerja Lingkungan, Carbon Performance Dan Board Diversity

Sadira Ashia Priliana (Unknown)
Husnah Nur Laela Ermaya (Universitas Pembangunan Nasional Veteran Jakarta)



Article Info

Publish Date
03 Jul 2023

Abstract

This study aims to see the effect of environmental performance, carbon performance and board diversiy on carbon emission disclosure. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2018-2020. The sample obtained in this study was conducted using purposive sampling method by producing 92 samples of companies. Hypothesis testing was carried out using multiple linear regression analysis. Based on the results of the multiple regression test and the t-test, the results show that environmental performance has an effect on carbon emission disclosures, while the variable carbon performance, foreign diversity and company size have no effect on carbon emission disclosures. Keywords: Carbon Emission Disclosure, Environmental Performance, Carbon Performance, Board Diversity, Company Size.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...