Salwa Zahrani, . (2025) PENGARUH BOARD OF COMMISSIONER DAN AUDIT COMMITTEE TERHADAP CARBON EMISSION DISCLOSURE DENGAN BOARD GENDER DIVERSITY SEBAGAI VARIABEL MODERATING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the impact of the board of commissioners and the audit committee, with gender diversity as a moderating variable, on carbon emission disclosure. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 3-year period (2021, 2022, and 2023). A purposive sampling method was used to select the sample, resulting in a total of 282 samples. Data analysis was conducted using multiple linear regression with the help of STATA version 17 software. The results of the study reveal that the board of commissioners and the audit committee do not have an impact on carbon emission disclosure. However, gender diversity has been proven to moderate the relationship between the board of commissioners and carbon emission disclosure. On the other hand, gender diversity does not moderate or strengthen the relationship between the audit committee and carbon emission disclosure.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2110112024] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Amrie Firmansyah] [Penguji 2: Danang Mintoyuwono] |
| Uncontrolled Keywords: | Carbon Emissions Disclosure, Board Size, Audit Committee, Gender Diversity. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | SALWA ZAHRANI |
| Date Deposited: | 19 Mar 2025 06:36 |
| Last Modified: | 19 Mar 2025 06:36 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34617 |
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