JIA (Jurnal Ilmiah Akuntansi)
Vol 5, No 2: Desember 2020

Pengaruh Corporate Governance terhadap Pengungkapan Emisi Gas Rumah Kaca dengan Peran Audit Internal sebagai Pemoderasi

Grediani, Evi (Unknown)
Yustrianthe, Rahmawati Hanny (Unknown)
Niandari, Nanik (Unknown)

Article Info

Publish Date
28 Dec 2020


This study aims at internal audit reasons that moderate the effect of corporate governance on the level of disclosure of greenhouse gas (GHG) emissions. The sample selection technique was purposive sampling of 41 companies listed on the Indonesia Stock Exchange for the period 2015-2018 which made complete sustainable reports so that a total of 164 observations were made. Using multiple linear regression to test the hypothesis, the results of the study found that the proportion of female commissioners, board size and audit committee size significantly affects the disclosure of greenhouse gas emissions. Likewise, the role of internal audit significantly strengthens the influence between corporate governance and disclosure of greenhouse gas emissions. Other results indicate that the proportion of members of the independent board of commissioners and the frequency of audit committee meetings are not able to influence the disclosure of greenhouse gas emissions.

Copyrights © 2020

Journal Info





Economics, Econometrics & Finance


Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...