The Effect of Media Exposure as a Moderating Variable in the Effect of Female Directors and Green Investment on Carbon Emissions Disclosure
Efek Media Exposure sebagai Variabel Moderasi dalam Pengaruh Female Director dan Green Investment terhadap Pengungkapan Emisi Karbon
DOI:
https://doi.org/10.21070/ups.7734Keywords:
Female Director, green investment, Carbon Emission Disclosure, Media ExposureAbstract
Increased carbon emissions have an impact on climate change and result in the risk of environmental damage. This study aims to analyze the effect of media exposure in moderating the variables of female directors and green investment on carbon emission disclosure. The population in this study are manufacturing companies for the period 2019-2023. This study has 235 samples with the sample selection method used is purposive sampling. The data analysis technique used is the outer model and reliability of the data and to test the hypothesis using the SmartPLS version 3.0. The results showed that female directors have no effect on carbon emission disclosure, while green investment has a positive effect on carbon emission disclosure. The effect of media exposure is unable to strengthen the influence of female directors on carbon emission disclosure, while the effect of media exposure can strengthen the influence of green investment on carbon emission disclosure.
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