INCREASING DISCLOSURE OF CARBON EMISSIONS WITH CORPORATE GOVERNANCE AS A MODERATION VARIABLE (STUDY OF MANUFACTURING COMPANIES LISTED IN IDX IN 2017-2021)

Rihan Mustafa Zahri (Universitas PGRI Madiun)
Erma Wulan Sari (Universitas PGRI Madiun)
Ahmad Nur Aziz (Universitas PGRI Madiun)
Desy Nur Pratiwi (ITB AAS INDONESIA)

International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023

This research aims to test corporate governance: independent commissioners, independent audit committees, and gender diversity moderate the influence of company size on carbon emission disclosure. The data collection method used purposive sampling with a sample of 89 manufacturing companies listed on the IDX in 2017-2021. In hypothesis testing using Moderated Regression Analysis. The results of this research show that company size has an effect on carbon emission disclosure and is strengthened by the existence of a moderating variable, namely corporate governance consisting of independent commissioners, independent audit committees, and gender diversity.