PENGARUH BOARD OF COMMISSIONERS, INDEPENDENT BOARD OF COMMISSIONERS DAN PROFITABILITY TERHADAP CARBON EMMISSION DISCLOSURE
Abstract
The disclosure of carbon emissions is a problem that is starting to develop in various countries, including Indonesia. The purpose of this study was to determine and analyze the influence of the Board of Commissioners, Independent Board of Commissioners, and Profitability on Carbon Emission Disclosure. This research was conducted by collecting data on companies that published audited financial reports and had sustainability reports for 2015-2018. From these criteria, the total sample of companies is 20 companies, so that 80 data units are obtained in this study using purposive sampling method with the aim of obtaining a representative sample according to the criteria determined by the researcher. The type of data used is secondary data in the form of company annual reports with quantitative research methods. Based on the test results of the research conducted, it can be concluded that: (1) The Board of Commissioners does not have a significant effect on Carbon Emission Disclosure; (2) The Independent Board of Commissioners has a significant influence on the Carbon Emission Disclosure; and (3) Profitability does not have a significant effect on Carbon Emission Disclosure. The results of this study can contribute to company management, where research that analyzes the disclosure of a company's carbon emissions disclosed by company management, has a contribution in supporting the government's commitment to reduce carbon emissions globally which requires support and commitment from existing companies, because the industrial sector is one of the biggest contributors to carbon emissions for climate change.
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