The effect of board effectiveness and independence on the narration of greenhouse gases (GHG) emissions disclosure
| Main Authors: | Mohammad Nasih, Khusnul Prasetyo, Ekanto Ardi Ramadhan, Tubagus Algan Roiston, Eka Sari Ayuningtyas |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
The General Jonas Zemaitis Military Academy of Lithuania
, 2020
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| Subjects: | |
| Online Access: |
http://repository.unair.ac.id/99894/1/Moh%20Nasih_Karil%2011_THE%20EFFECT%20OF%20BOARD%20EFFECTIVENESS%20AND%20....pdf http://repository.unair.ac.id/99894/2/Moh%20Nasih_Peer%20Review%20011.pdf http://repository.unair.ac.id/99894/3/Moh%20Nasih_Similarity%2011_THE%20EFFECT%20OF%20BOARD%20EFFECTIVENESS%20AND%20INDEPENDENCE%20ON%20THE%20NARRATION%20OF%20GREENHOUSE%20GASES%20%28GHG%29%20EMISSIONS%20DISCLOSURE.pdf http://repository.unair.ac.id/99894/ https://jssidoi.org/jssi/papers/papers/view/484 https://doi.org/10.9770/jssi.2020.9.3(26) |
Daftar Isi:
- This research presents factors related to narration of GHG emissions disclosure in Indonesia. This phenomenon is important since in the era of advanced information technology firms are now becoming observable to many more interests. Either direct or indirect, positive or negative contribution of it will be noticed by the management in order to keep its reputation. Studying from empirical and logical facts, this research draws 390 public companies listed in IDX and published their annual report for the period of the year 2017. GHG emission disclosure data was acquired from online software TMAILC. This research confirms some factors may support the decision to disclose. They are size of board of commissioners, their independence, and companies’ sensitivity. It is also tested moderating effect of companies’ sensitivity. The result shows that it is significant.