印尼的碳排放披露:从董事会、管理层所有权和审计委员会的角度看

IF 2.9 3区 管理学 Q2 BUSINESS, FINANCE
Rifqi Nadhif Hafidh Simamora, Safrida, Sri Elviani
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引用次数: 4

摘要

本研究旨在确定董事会对碳排放披露的影响,管理层持股对碳排放披露的影响,以及审计委员会对印尼证券交易所矿业公司碳排放披露的影响。本研究使用的数据来源是在印度尼西亚证券交易所(IDX)上市的矿业公司,并已发布2017年至2020年的可持续年度财务报告,使用的数据分析是多元线性回归。研究结果表明:董事会对碳排放信息披露具有显著的正向影响;管理层持股对碳排放披露没有显著影响,审计委员会对碳排放披露有显著正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Carbon emission disclosure in Indonesia: Viewed from the aspect of board of directors, managerial ownership, and audit committee
This study aims to determine the effect of the board of directors on the disclosure of carbon emission, the effect of the managerial ownership on the disclosure of carbon emission, and the influence of the audit committee on disclosure of carbon emission in mining companies on the Indonesia Stock Exchange. The data sources used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) and have been published as sustainable annual financial reports for the period 2017 to 2020, and the data analysis used is multiple linear regression. The results of the study indicate that the board of directors has a positive and significant effect on disclosure of carbon emission; the managerial ownership has no significant effect on disclosure of carbon emission, and the audit committee has a positive and significant effect on disclosure of carbon emission.
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来源期刊
CiteScore
6.00
自引率
3.00%
发文量
24
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