Sutrisno, Geovan Dwinatal (2021) THE EFFECT OF BOARD OF DIRECTORS, ENVIRONMENTAL COMMITTEE, GENDER DIVERSITY AND AUDIT COMMITTEE ON CARBON EMISSION DISCLOSURE (Empirical Study on Companies Listed on the IDX in 2016 - 2019). S1 thesis, Universitas Atma Jaya Yogyakarta.
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Abstract
Countries are starting to feel the impact of climate change, especially due to carbon emissions. many companies are starting to realize to make efforts to reduce carbon. Disclosure of carbon emissions is a form of corporate responsibility to the environment. The purpose of disclosing carbon emissions is to maintain the sustainability of the company in the future. Corporate governance has an important role in making decisions related to the disclosure of voluntary carbon emissions in Indonesia. This study aims to provide empirical evidence regarding the effect of board size, gender diversity, environmental committees, and audit committees on carbon emission disclosures. A total of 40 samples with 160 observations were selected in this study. The sample consisted of companies listed on the IDX in 2016 - 2019 which were obtained using a purposive sampling method. The test is done by using multiple regression analysis method. The results showed that the size of the board of directors, gender diversity, and the audit committee did not affect the disclosure of carbon emissions, while the environmental committee had a positive effect on the disclosure of carbon emissions
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Corporate Governance, Gender Diversity, EnvironmentalCommittee, Audit Committee, Carbon Emission Disclosure |
| Subjects: | Financial Accounting > Public Sector Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi Internasional |
| Depositing User: | Editor 3 uajy |
| Date Deposited: | 07 Feb 2022 20:55 |
| Last Modified: | 07 Feb 2022 20:55 |
| URI: | http://e-journal.uajy.ac.id/id/eprint/26207 |
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