Currently, environmental issues are being discussed in various countries, including Indonesia. Erratic climate change greatly affects global warming worldwide, one of erratic climate change related to carbon emissions disclosures. However, there are still inconclusive findings regarding factors that determine the extent of carbon emissions disclosure. Based on comprehensive research, the objective of this paper is to examine a few selected factors and their relationship to the extent of carbon emissions disclosure. Green strategy, corporate social responsibility disclosure, good corporate governance, the board of directors, institutional ownership, and financial performance were analyzed to seek any significant relationships to the extent of carbon emissions disclosure. To this end, this study used a modified carbon emissions disclosure measurement from previous studies and a Corporate Social Responsibility Disclosure measurement using a combined corporate social responsibilitymatrix from three countries. Corporate annual reports from the consumer goods industry for the years 2015–2019 were examined to verify carbon emissions disclosure practices by applying content analysis and multiple regression analysis with a quantitative approach. The findings show that green strategy, Corporate Social Responsibility Disclosure, good corporate governance, and financial performance were found to have significant positive influences on the extent of carbon emissions disclosure. Meanwhile, the board of directors and institutional ownership had no significant influence on the extent of carbon emissions disclosure. This research can be used as a basis for developing an innovative strategy in environmental protection that can serve as a guideline for internal company regulations and public regulations to consider environmentally friendly products and services.
The objective of this study is to analyze the effects of corporate attributes proxied by green strategy, institusional shareholding, and board of director with the code of conduct as a moderating variable on carbon emission disclosure. Previous research has used many variables that affect carbon emission disclosures, but there are a few literatures that use a corporate code of conduct to strengthen the relationship between each variable and disclosure of carbon emissions. This study is the use of the measurement of the corporate code of conduct which is based on the highest index results for disclosing carbon emissions. This study uses quantitative approach and panel data regression using 140 Observations of 28 consumer goods companies listed in IDX for the period 2015-2019, and analyzed by using moderating regression analysis. The results of this study found that green strategy has a positive and significant influence on carbon emission disclosure, while institusional shareholding and board of director have no influence on carbon emission disclosure. Then, the code of conduct can strengthen the green strategy's relationship to carbon emissions disclosure. Meanwhile, the code of conduct cannot moderate the relationship between institutional ownership and the board of directors on carbon emission disclosure. Companies must take advantage of opportunities from the impacts of climate change through a green strategy and supported by the implementation of an effective corporate code of conduct will strengthen the company's competitive advantage through disclosure of carbon emission information.
Financial auditors play an important role in the financial reporting of business entities. The auditor must examine the report or bookkeeping company. When conducting its audit work, auditors are required to have competence in accounting or finance and always maintain an independent attitude. Even so, until now there are still many people who doubt the competence and independence of public accountants. This is compounded by the many cases involving the public accounting profession, in many financial statement fraud cases that occurs worldwide such as the Enron, Phar-Mor, Crazy Eddie case. This study aims to analyze in order to obtained statistical result regarding how auditor work experience, understanding of Good Governance (GG), independence of auditor influenced quality of the audit result. The sample in our study was obtained by using a purposive sampling method for certified auditor firm in the Jakarta Special Capital Region. We have 200 auditors as our respondents from various audit firms. Hypothesis testing is done by using ordinary least square. We used determination of coefficient, t test and f test. On the conclusion, we have evidence that good governance variable significantly influences audit quality, while work experience variables and independence variable do not significantly influence audit quality. Our study also stated that all the independent variables give influence magnitude 64.8 percent for explaining quality of audit.
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