Proceedings of the 4th International Conference on Social Sciences and Law (ICSSL 2024)

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The Influence of Gender Diversity, Institutional Ownership, Board of Commissioners Meetings, and Leverage on Carbon Emission Disclosure

Authors
Fitrarena Widhi Rizkyana1, *, Kuat Waluyo Jati1, Risanda Alirastra Budiantoro1, Samrotul Khiqmah1, Dina Nur Himmatina1
1Department of Accounting, Universitas Negeri Semarang, Semarang City, Indonesia
*Corresponding author. Email: fitrarenarizkyana@mail.unnes.ac.id
Corresponding Author
Fitrarena Widhi Rizkyana
Available Online 11 December 2024.
DOI
10.2991/978-2-38476-303-0_83How to use a DOI?
Keywords
Gender Diversity; Institutional Ownership; Gender Diversity; Board of Commissioners Meeting; Leverage
Abstract

This research aims to provide empirical evidence about the impact of leverage, institutional ownership, board of commissioner meetings, and gender diversity on the disclosure of carbon emissions. The degree of each company's carbon emission disclosure is measured using a checklist created based on the information request sheet the carbon emission disclosure project (CDP) gave. Quantitative research is the category under which this kind of study falls. Panel data regression analysis is the method used in this study, while Eviews 12 is used for data processing. Quantitative data from yearly reports on www.idx.co.id are the data type used. Companies in the energy industry category that were listed between 2021 and 2023 on the Indonesia Stock Exchange are included in the research population. Through the purposive sampling method, 144 analysis units were obtained to determine the research sample. The study's findings indicate that the institutional ownership variable positively impacts the disclosure of carbon emissions. Meanwhile, disclosure of carbon emissions is not affected by board of commissioner meetings, gender diversity characteristics, or leverage.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 4th International Conference on Social Sciences and Law (ICSSL 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 December 2024
ISBN
978-2-38476-303-0
ISSN
2352-5398
DOI
10.2991/978-2-38476-303-0_83How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Fitrarena Widhi Rizkyana
AU  - Kuat Waluyo Jati
AU  - Risanda Alirastra Budiantoro
AU  - Samrotul Khiqmah
AU  - Dina Nur Himmatina
PY  - 2024
DA  - 2024/12/11
TI  - The Influence of Gender Diversity, Institutional Ownership, Board of Commissioners Meetings, and Leverage on Carbon Emission Disclosure
BT  - Proceedings of the 4th International Conference on Social Sciences and Law (ICSSL 2024)
PB  - Atlantis Press
SP  - 926
EP  - 948
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-303-0_83
DO  - 10.2991/978-2-38476-303-0_83
ID  - Rizkyana2024
ER  -