Jurnal Akuntan Publik
Vol. 3 No. 1 (2025): Maret:Jurnal Akuntan Publik

Pengaruh Kinerja Lingkungan, Kepemilikan Institusional, dan Ukuran Dewan Direksi Terhadap Carbon Emission Disclosure

Nihayatuzzainia Nihayatuzzainia (Unknown)
Tumirin Tumirin (Unknown)

Article Info

Publish Date
25 Mar 2025

Abstract

The purpose of this research is to examine how environmental performance, institutional ownership, and board size affect carbon emission disclosure. The research sample consists of 71 companies in the energy, industrial, and agricultural sectors in 2022 listed on the Indonesia Stock Exchange (BEI). Purposive sampling method was used to collect data in this study. The data analysis technique employs multiple linear regression analysis. The results show that environmental performance has a positive effect on carbon emission disclosure, while institutional ownership and board size have do not affect on carbon emission disclosure.

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Journal Info
Jurnal Akuntan Publik
Website

Abbrev

jap-widyakarya

Publisher

International Forum of Researchers and Lecturers

Subject

Description

Jurnal Akuntan Publik dengan e-ISSN : 2986-4496, p-ISSN : 2986-447X adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh International Forum of Researchers and Lecturers. Jurnal ini menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai bidang Ilmu ...