GENDER DIVERSITY OF THE BOARD OF DIRECTORS AND DISCLOSURE OF GREENHOUSE GAS EMISSIONS WITH MODERATION VARIABLES OF INDUSTRY CHARACTERISTICS

Title: GENDER DIVERSITY OF THE BOARD OF DIRECTORS AND DISCLOSURE OF GREENHOUSE GAS EMISSIONS WITH MODERATION VARIABLES OF INDUSTRY CHARACTERISTICS

Author: ANDUERIGANTA FADHLIHI

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This research aims to identify and analyze the influence of gender diversity on disclosure of greenhouse gas emissions, with the moderating variable of industry characteristics. The variables used are gender diversity, industry characteristics, and disclosure of greenhouse gas emissions. This research uses secondary data in the form of annual reports and sustainability reports or integrated annual reports of companies listed on the Indonesia Stock Exchange and analyzed using Moderated Regression Analysis (MRA). A total of 198 companies were sampled in this research. The data was analyzed using descriptive statistical analysis, testing the classic assumptions of normality, heteroscedasticity, autocorrelation and multicollinearity using the SPSS 21 application. The results of this research show that: (1) gender diversity has no effect on disclosure of greenhouse gas emissions; (2) the interaction of gender diversity and industry characteristics reduces disclosure of greenhouse gas emissions.

Keywords: Gender Diversity, Industry Characteristics, Disclosure of Greenhouse Gas Emissions

Sources: http://repository.unair.ac.id/81784/