| Issue |
E3S Web Conf.
Volume 650, 2025
The 10th International Conference on Energy, Environment, and Information Systems (ICENIS 2025)
|
|
|---|---|---|
| Article Number | 02034 | |
| Number of page(s) | 14 | |
| Section | Environment | |
| DOI | https://doi.org/10.1051/e3sconf/202565002034 | |
| Published online | 10 October 2025 | |
The Influence of Green Investment, Financial Slack, and Company Growth on Carbon Emission Disclosure with Women Directors as Moderation Variables
1 Undergraduate students of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, Indonesia
2 Department of Accounting Education, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, Indonesia
3 Undergraduate students of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, Indonesia
* Corresponding author: This email address is being protected from spambots. You need JavaScript enabled to view it.
Abstract
This study was conducted to examine the influence Green Investment, Financial Slack, And Company Growth on Carbon Emission Disclosure with Female Directors as a Moderating Variable. This study uses LQ45 indexed company data in 2019-2023. The method used in this study is a quantitative method. The population in this study is companies indexed in LQ45 in 2019-2023. The technique used in sampling is the method purposive sampling, obtained by 30 companies with a period of 3 years (2019-2023) and obtained a total observation of 150 analysis units. The type of data used in this study is secondary data obtained from annual reports and sustainability reports. The data analysis technique used in this study is the test Moderated Regression Analysis (MRA) as well as the analysis tools used are software was 17. The results of this study prove that green investment has a positive effect on carbon emission disclosure. Financial slack and company growth does not affect carbon emission disclosure. Female Directors as a moderating variable in this study showed that they could not moderate the influence of green investment, financial slack, And company growth towards carbon emission disclosure. The difference in this study is using female directors as a moderating variable. Where this variable is expected to be able to influence by strengthening the influence of green investment, financial slack, and company growth on carbon emission disclosure.
© The Authors, published by EDP Sciences, 2025
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