Dewan Direksi Wanita dan Komite Keberlanjutan dalam Mengungkapkan Emisi Karbon

Sulistyowati, Indah (2023) Dewan Direksi Wanita dan Komite Keberlanjutan dalam Mengungkapkan Emisi Karbon. Journal of Culture Accounting and Auditing, 2 (1). pp. 188-202. ISSN 2830-5574

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Abstract

The purpose of this study is to examine the influence of female directors and sustainability committee on carbon emission disclosure. The population was companies in the sector of agriculture, energy, and industry period 2019-2021 listed on the Indonesia stock exchange (IDX). Based on the purposive sampling method, 27 companies were selected as the samples (81 firm year observations).The data analysis technique used is multiple linier regression. The results showed that the female directors do not has a effect on carbon emission disclosure, while sustainability committee has a positive effect on carbon emission disclosure.

Item Type:	Article
Uncontrolled Keywords:	Female Directors, Sustainability Committee, Carbon Emission Disclosure
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Indah Sulistyowati
Date Deposited:	17 Nov 2023 21:20
Last Modified:	17 Nov 2023 21:20
URI:	http://eprints.umg.ac.id/id/eprint/8881

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