THE EFFECT OF BOARD GENDER DIVERSITY, MANAGERIAL COMPENSATION, AND ENVIRONMENTAL PERFORMANCE TOWARD CARBON EMISSION DISCLOSURE

Handayani, Sutri THE EFFECT OF BOARD GENDER DIVERSITY, MANAGERIAL COMPENSATION, AND ENVIRONMENTAL PERFORMANCE TOWARD CARBON EMISSION DISCLOSURE. IOP Publishing. (Unpublished)

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Abstract

The low Carbon Emission Disclosure in manufacturing companies in Indonesia is the reason for the significance of conducting this inquiry. Carbon Emission Disclosure is utilized in upgrade the company's reputation and sustainability. Carbon emission disclosure is a disclosure activity in assessing a company's carbon emissions and as a form of a target for reducing emissions. This study aims to provide an empirical influence on the gender diversity of the board of directors, managerial compensation, and environmental performance on Carbon Emission Disclosure in companies listed on the IDX in 2020-2021. This study employs secondary data from annual reports and corporate sustainability reports. The objects of research are companies that are listed and publish annual reports on the IDX in 2020 and 2021. These companies are engaged in the manufacturing industry, mining segment, and the utility & transportation infrastructure sector. Samples were gotten using a purposive sampling technique with a total example of 79 companies. This study uses the Ordinary Least Square (OLS) method using the Eviews7 data analysis tool. The results showed that the board's gender diversity did not affect Carbon Emission Disclosure. Manager compensation has a positive impact on CO2 emissions disclosure. Environmental performance does not affect Carbon Emission Disclosure.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	FAKULTAS EKONOMI > PRODI AKUNTANSI
Depositing User:	Kepegawaian Universitas Islam Lamongan
Date Deposited:	01 Aug 2023 07:43
Last Modified:	01 Aug 2023 07:43
URI:	http://eprints.unisla.ac.id/id/eprint/899

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