Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure

Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure

The research’s objective is to figure out and find empirical evidence regarding the influence of institutional ownership, foreign ownership, independent board of commissioners, and audit committee as Good Corporate Governance proxies on Carbon Emission Disclosure in mining sector companies registere...

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Main Authors: I Dewa Gede Ngurah Eka Chandra Pramuditya, I Gusti Ayu Nyoman Budiasih
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-12-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/63046
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spelling doaj-86bfa47ef89d47c0949d35a78eb49adf2021-01-20T13:25:15ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-12-0130123052306510.24843/EJA.2020.v30.i12.p0563046Dampak Mekanisme Good Corporate Governance pada Carbon Emission DisclosureI Dewa Gede Ngurah Eka Chandra Pramuditya0I Gusti Ayu Nyoman Budiasih1Fakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaFakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaThe research’s objective is to figure out and find empirical evidence regarding the influence of institutional ownership, foreign ownership, independent board of commissioners, and audit committee as Good Corporate Governance proxies on Carbon Emission Disclosure in mining sector companies registered on the Indonesia Stock Exchange (IDX) 2014-2019. This research analyzed the data by multiple linear regression analysis. Based on the data that has been analyzed, institutional ownership has no impact on Carbon Emission Disclosure, foreign ownership has no impact on Carbon Emission Disclosure, the independent board of commissioners has no impact on Carbon Emission Disclosure, and the audit committee has a positive impact on Carbon Emission Disclosure. Keywords: Institutional Ownership; Foreign Ownership; Independent Board Of Commissioners; Audit Committee; Carbon Emission Disclosure.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/63046
collection DOAJ
language Indonesian
format Article
sources DOAJ
author I Dewa Gede Ngurah Eka Chandra Pramuditya
I Gusti Ayu Nyoman Budiasih
spellingShingle I Dewa Gede Ngurah Eka Chandra Pramuditya
I Gusti Ayu Nyoman Budiasih
Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure
E-Jurnal Akuntansi
author_facet I Dewa Gede Ngurah Eka Chandra Pramuditya
I Gusti Ayu Nyoman Budiasih
author_sort I Dewa Gede Ngurah Eka Chandra Pramuditya
title Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure
title_short Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure
title_full Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure
title_fullStr Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure
title_full_unstemmed Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure
title_sort dampak mekanisme good corporate governance pada carbon emission disclosure
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2020-12-01
description The research’s objective is to figure out and find empirical evidence regarding the influence of institutional ownership, foreign ownership, independent board of commissioners, and audit committee as Good Corporate Governance proxies on Carbon Emission Disclosure in mining sector companies registered on the Indonesia Stock Exchange (IDX) 2014-2019. This research analyzed the data by multiple linear regression analysis. Based on the data that has been analyzed, institutional ownership has no impact on Carbon Emission Disclosure, foreign ownership has no impact on Carbon Emission Disclosure, the independent board of commissioners has no impact on Carbon Emission Disclosure, and the audit committee has a positive impact on Carbon Emission Disclosure. Keywords: Institutional Ownership; Foreign Ownership; Independent Board Of Commissioners; Audit Committee; Carbon Emission Disclosure.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/63046
work_keys_str_mv AT idewagedengurahekachandrapramuditya dampakmekanismegoodcorporategovernancepadacarbonemissiondisclosure
AT igustiayunyomanbudiasih dampakmekanismegoodcorporategovernancepadacarbonemissiondisclosure
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