Title: THE INFLUENCE OF CORPORATE GOVERNANCE CHARACTERISTICS ON CARBON EMISSION DISCLOSURE

Authors: PIKAR SETIAWAN

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This study examines the role of corporate governance characteristics on carbon emission disclosure in companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The number of observations used was 244 companies. Hypothesis testing used Ordinary Least Square regression. On the other hand, the F test showed a stable and significant model. The R-Square value of 42.89% indicates that there are other variables that can influence the model by 57.11%. The results of this study indicate that there are three variables that do not significantly influence carbon emission disclosure: board size, environmental management systems, and leverage. In this study, an interesting thing is capturing the interaction effect between industry type and company size. On the other hand, this study has seven significant variables: board independence, board diversity, environmental performance, military connection, age of firms, size of firms, and industry. These results support previous studies by Choi et al. (2013); Rankin et al. (2011); Kılıc and Kuzey (2019); Nasih et al. (2019).

Keywords: Board Size, Independent Commissioner, Independent Director, Gender Diversity, Foreign Diversity, Environmental Management Systems

Sources: http://repository.unair.ac.id/91284/