Fairuz Geulish Syakirarizki, . (2025) PENGARUH BOARD DIVERSITY DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Transparency in carbon emission reporting has become a priority for Indonesian corporations, particularly given the energy sector's high emission levels. This study employs a quantitative methodology to evaluate the impact of environmental performance and board diversity (gender, foreign, and education) on the disclosure of carbon emissions. By examining 27 energy firms on the Indonesia Stock Exchange from 2022 to 2024, 81 data points were analyzed through panel data regression (Fixed Effect Model) using STATA 17. Based on the empirical results, only the educational diversity of the board significantly enhances carbon disclosure. In contrast, no significant influence was observed regarding board gender diversity, foreign representation, or the environmental performance of the firms,
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112201] [Pembimbing: Ranti Nugraheni] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Murdhaningsih] |
| Uncontrolled Keywords: | Board Diversity, Environmental Performance, Carbon Emission Disclosure. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | FAIRUZ GEULISH SYAKIRARIZKI |
| Date Deposited: | 17 Mar 2026 01:55 |
| Last Modified: | 17 Mar 2026 01:55 |
| URI: | http://repository.upnvj.ac.id/id/eprint/40516 |
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