Diponegoro Journal of Accounting
Volume 12, Nomor 1, Tahun 2023

PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DEWAN TERHADAP PENGUNGKAPAN KARBON (Studi Empiris Pada Perusahaan Sektor Non Finansial yang terdaftar di Bursa Efek Indonesia (BEI) 2018-2020)

Elga Pinka Arwangga (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Surya Raharja (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Article Info

Publish Date
03 Jan 2023

Abstract

This study aims to determine the effect of profitability, growth, leverage, board size, board gender, and board independent disclosure of emission carbon in non-financial companies listed on the Indonesia Stock Exchange (IDX).  This research uses a quantitative method. The sample used in this study is a non-financial company listed on the Indonesia Stock Exchange in 2018- 2020. The samples of this study used a purposive sampling method. The number of samples in this research are 127 taken from 39 companies.Data analysis uses multiple linear regression. The result of this analysis prove that profitability , board size, board gender, and board independent does not affect the disclosure of emission carbon. However, growth and leverage has a significant effect on the disclosure of emission carbon.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Diponegoro Journal of Accounting
Website

Abbrev

accounting

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...