The Effect of Corporate Governance Characteristics on Carbon Emission Disclosure (An Empirical Study of The Manufacturing and Mining Companies Listed on Indonesia Stock Exchange period 2017-2021)

Fazzrina, Akbar Harahap (2023) The Effect of Corporate Governance Characteristics on Carbon Emission Disclosure (An Empirical Study of The Manufacturing and Mining Companies Listed on Indonesia Stock Exchange period 2017-2021). Diploma thesis, Universitas Andalas.

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Abstract

This study aims to obtain empirical evidence about the influence of Corporate Governance Characteristics on Carbon Emission Disclosure as measured by the Carbon Disclosure Project (CDP). By using the purposive sampling method and peer review from related parties, the data were collected from 2017- 2021 with a total of 115 samples to be tested from 23 companies listed on the Indonesia Stock Exchange in the manufacturing and mining sectors. The result of this study indicates The Board of Commissioners Size and Directors Size does not have an effect on Carbon Emission Disclosure, Board Independence does not positively impact on Carbon Emission Disclosure, while Gender Female Diversity, Profession Hold Diversity, and Sustainability Committee have an effect on Carbon Emission Disclosure. Keywords: Carbon Emissions, Carbon Emission Disclosure, Corporate Governance Characteristics.

Item Type: Thesis (Diploma)
Primary Supervisor: Efa Yonnedi, SE, MPPM. Ph.D., Ak
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 03 Nov 2023 02:06
Last Modified: 03 Nov 2023 02:06
URI: http://scholar.unand.ac.id/id/eprint/456009

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