The Influence Of Green Intellectual Capital And Audit Committee On Carbon Emission Disclosure

Nuke Diana Chaerani, Dona Primasari, Siti Maghfiroh, Iman Widhiyanto

Abstract


This study aims to examine the impact of green intellectual capital (GIC) and audit committees on carbon emission disclosure among energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Utilizing a purposive sampling technique, the study consists of 80 data samples. The data source used in this study is secondary data obtained from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, with data collection conducted through documentation methods. The research adopts a quantitative approach and uses multiple regression analysis to evaluate the data. The results demonstrate a positive relationship between green human capital (GHC) and green relational capital (GRC) effect on carbon emission disclosure, while green structural capital (GSC), and audit committees has no significant effect on carbon emission disclosure. This study offers valuable insights for stakeholders and policymakers seeking to improve environmental disclosure practices.

Keywords: Green Intellectual Capital, Green Human Capital, Green Relational Capital, Green Structural Capital, Audit Committees, Carbon Emission Disclosure.


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