Track: Business Management

Abstract

This study aims to examine the effect of Proper Rating, Industrial Type and Gender Diversity on Carbon Emission Disclosure. The population used in this study is a LQ45 companies listed on the Indonesia Stock Exchange with a research period 2019-2021. The method of sample selection is done by purposive sampling. Only 23 companies meet the criteria. The hypothesis in this study was tested using F test and t test. The data analysis technique used in this study is the classic assumption test and multiple linear regression test. The results of the study showed that all variables were declared free of interference from existing classical assumptions. From the result of multiple linear regression tests the results of the f test are obtained at 4.839184 with a significant value of 0,004 less than 0,05. This means that Proper Rating, Industrial Type and Gender Diversity on Carbon Emission Disclosure in LQ45 Companies listed on the Indonesia Stock Exchange in 2019-2021 have a significant simultaneous effect. Partial testing shows the results Gender Diversity has a negative effect on Carbon Emission Disclosure, while Proper Rating and Industrial Type have no effect on Carbon Emission Disclosure.