Pengaruh Mekanisme Corporate Governance Terhadap Carbon Emission Disclosure
Yuliani, Sri Rahayu · Universitas Islam 45 / UM Indonesia
Abstrak / Ringkasan
Sri Rahayu Yuliani (41183403190001)
The Effect of Corporate Governance Mechanisms on Carbon Emission Disclosure
XVII + 89 page + 16 table + 5 graph + 2 picture + 16 attachment.
Kata kunci: Good Corporate Governance, Institutional Ownership, Foreign Ownership, Independent Board of Commisioners, Audit Committee, Carbon Emission Disclosure
Disclosure of carbon emissions is one of the disclosures that describes how a company's contribution to climate change is reported through the company's sustainability report. This research aims to determine the influence of corporate governance mechanisms consisting of institutional ownership, foreign ownership, independent board of commissioners and audit committee on carbon emissions disclosure.
The research method used is a quantitative method with common effect model regression analysis. The data in this research is secondary data, in the form of annual financial reports of companies in the energy sector and transportation & logistics sector listed on the Indonesia Stock Exchange for the 2020-2022 period, with sampling using a purposive sampling technique. A total of 17 companies were used in this study. The institutional ownership variable and foreign ownership variable are measured using the percentage of institutional share ownership and foreign shares owned by the company. The independent board of commissioners variable is measured by comparing the independent commissioners with the existing board of commissioners in the company. The audit committee variable is measured by looking at the number of audit committee members. The carbon emission disclosure variable is measured using the CED (Carbon Emission Disclosure) Checklist obtained from the CDP (Carbon Disclosure Project).
The research results show that institutional ownership, foreign ownership and the audit committee have a significant positive influence on carbon emissions disclosure, while the proportion of independent board of commissioners has no influence on carbon emissions disclosure.
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