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

Zahri, Rihan Mustafa
Sari, Erma Wulan
Aziz, Ahmad Nur
Pratiwi, Desy Nur

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.