PENGARUH BOARD DIVERSITY GENDER, FIRM SIZE, DAN ENVIRONMENTAL COST TERHADAP CARBON EMISSION DISCLOSURE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI TAHUN 2020-2023

THE INFLUENCE OF BOARD DIVERSITY GENDER, FIRM SIZE, AND ENVIRONMENTAL COST ON CARBON EMISSION DISCLOSURE ON THE ENERGY SECTOR COMPANIES LISTED ON THE IDX IN 2020-2023

Penelitian ini bertujuan untuk menguji pengaruh board diversity gender, firm size, dan environmental cost terhadap carbon emission disclosure. Populasi yang digunakan adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2020-2023 dengan jumlah sampel sebanyak 64 sampel data perusahaan menggunakan teknik puposive sampling. Analisis data yang digunakan yaitu analisis regresi linier berganda dengan menggunakan software SPSS 25. Hasil penelitian menunjukkan bahwa board diversity gender, firm size, dan environmental cost berpengaruh signifikan positif terhadap carbon emission disclosure baik secara parsial maupun simultan.

This study aims to examine the effect of board diversity gender, firm size, and environmental cost on carbon emission disclosure. The population used is energy sector companies listed on the Indonesia Stock Exchange in 2020-2023 with a sample of 64 company data samples using purposive sampling techniques. The data analysis used is multiple linear regression analysis using SPSS 25 software. The results of the study indicate that board diversity gender, firm size, and environmental cost have a significant positive effect on carbon emission disclosure both partially and simultaneously.