Pengaruh Woman On Board Terhadap Carbon Emission Disclosure

Authors

  • Emy Dwi Nursulistyo Akademi Pelayaran Nasional Surakarta
  • Bandi Bandi Universitas Sebelas Maret

DOI:

https://doi.org/10.32585/jbfe.v4i2.4705

Keywords:

Woman on board, carbon emission disclosure, voluntary disclosure

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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Published

2023-11-28

How to Cite

Emy Dwi Nursulistyo, & Bandi Bandi. (2023). Pengaruh Woman On Board Terhadap Carbon Emission Disclosure. Journal of Business, Finance, and Economics (JBFE), 4(2), 278–286. https://doi.org/10.32585/jbfe.v4i2.4705

Issue

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

Section

Publication Ethics

License

Copyright (c) 2023 Journal of Business, Finance, and Economics (JBFE)

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