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

Authors

  • Rihan Mustafa Zahri Universitas PGRI Madiun, Indonesia
  • Erma Wulan Sari Universitas PGRI Madiun, Indonesia
  • Ahmad Nur Aziz Universitas PGRI Madiun, Indonesia
  • Desy Nur Pratiwi ITB AAS INDONESIA, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v7i4.11528

Abstract

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.

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Published

2023-12-19

How to Cite

Zahri, R. M., Sari, E. W., Aziz, A. N., & Pratiwi, D. N. (2023). INCREASING DISCLOSURE OF CARBON EMISSIONS WITH CORPORATE GOVERNANCE AS A MODERATION VARIABLE (STUDY OF MANUFACTURING COMPANIES LISTED IN IDX IN 2017-2021). International Journal of Economics, Business and Accounting Research (IJEBAR), 7(4). https://doi.org/10.29040/ijebar.v7i4.11528

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