Title: THE INFLUENCE OF CORPORATE GOVERNANCE CHARACTERISTICS ON CARBON EMISSION DISCLOSURE
Author: PIKAR SETIAWAN
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
This research examines the role of corporate governance characteristics on carbon emissions disclosure in companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The number of observations used was 244 companies. Hypothesis testing uses Ordinary Least Square regression. On the other hand, the F test shows a stable and significant model. The R-Square value is 42.89%, indicating that there are other variables that can influence the model by 57.11%. The results of this research show that there are three variables that do not have a significant effect on carbon emissions disclosure, namely board size, environmental management systems and leverage. In this study the interesting thing is to capture the interaction effect between industry type and company size. On the other hand, this research has seven significant variables, namely, board independence, board diversity, environmental performance, military connections, age firms, size of firms and industry. These results support previous research 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/
