Journal Of Business, Finance, and Economics (JBFE)
Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)

Pengaruh Woman On Board Terhadap Carbon Emission Disclosure

Emy Dwi Nursulistyo (Akademi Pelayaran Nasional Surakarta)
Bandi Bandi (Universitas Sebelas Maret)



Article Info

Publish Date
28 Nov 2023

Abstract

This research aims to examine the influence of women on board carbon emission disclosure in the Indonesian non-financial industry. This research is quantitative and uses secondary data in the form of annual reports and/or company sustainability reports for 2019-2021 in the non-financial industry in Indonesia. The population in this research is all companies listed on the IDX in 2019-2021. The research sample consisted of 72 non-financial industrial companies consisting of basic materials, consumer non-cyclical, consumer cyclical, energy, industrial, infrastructure, property and real estate, and transportation and logistics using a purposive sampling method. The research results show that the woman on-board director hypothesis has a positive effect on carbon emission disclosure with a significance value of 0.0000 < 0.05.

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Journal Info

Abbrev

jbfe

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal Of Business, Finance, and Economics (JBFE) adalah jurnal ilmiah peer review yang diterbitkan oleh Universitas Veteran Bangun Nusantara. Jurnal JBFE terbit dalam dua edisi dalam setahun, yaitu edisi Juni dan Desember. Kontributor Jurnal JBFE berasal dari peneliti, akademisi (dosen dan ...