Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure
Abstract
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.
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References
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Roberts, R. W. (1992). Determinants Of Corporate Social Responsibility Disclosure: An Application Of Stakeholder Theory. Accounting, Organizations and Society, 17(6), 595–612.
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Akhiroh, T., & Kiswanto. (2016). The Determinant Of Carbon Emission Disclosures. Accounting Analysis Journal, 5(4), 326–336.
Aleksic, V. S., & Boskovic, A. (2017). The Influence Of Foreign Ownership On Corporate Social Responsibility In Serbian Companies. In M. Cingula, M. Przygoda, & K. Detelj (Eds.), International Scientific Conference on
Economic and Social Development Madrid (Vol. 23, Issue 63, pp. 645–652). Varazdin: Varazdin Development and Entrepreneurship Agency.
Amaliyah, I., & Solikhah, B. (2019). Pengaruh Kinerja Lingkungan dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon. Journal of Economic, Management, Accounting and Technology (JEMATech), 2(2), 129–141. https://doi.org/10.32500/jematech.v2i2.720
Budiharta, P., & Kacaribu, H. E. P. B. (2020). The Influence of Board of Directors, Managerial Ownership, and Audit Committee on Carbon Emission Disclosure: A Study of Non-Financial Companies Listed on BEI. Review of Integrative Business and Economics Research, 9(3), 75–87.
Chariri, A., Januarti, I., & Yuyetta, E. N. A. (2018). Audit Committee Characteristics and Carbon Emission
Disclosure. E3S Web of Conferences, 73(02001), 1–5. https://doi.org/10.1051/e3sconf/20187302001
Choi, B. B., Lee, D., & Psaros, J. (2013). An Analysis Of Australian Company carbon emission disclosures. Pacific Accounting Review, 25(1), 58–79. https://doi.org/10.1108/01140581311318968
Dewi, N. P. M. S., & Suaryana, I. G. N. A. (2015). Pengaruh Profitabilitas Dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 13(1), 84–98.
Doś, A. (2017). The Effect Of Foreign Equity Ownership On Corporate Social Responsibility: Empirical Evidence From Poland. E-Finanse, 13(3), 66–75. https://doi.org/10.1515/fiqf-2016-0030
Fitriana, N. L., & Prastiwi, A. (2014). Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela Dalam Annual Report. Diponegoro Journal of Accounting, 3, 642–651.
Gitman, L. J. (2007). Principles of Managerial (10th ed.). Massachusett: Addison-Wesley.
Halimah, N. P., & Yanto, H. (2018). Determinant Of Carbon Emission Disclosure At Mining Companies Listed In Indonesia Stock Exchange. KnE Social Sciences, 3(10), 127–141. https://doi.org/10.18502/kss.v3i10.3124
Hermawan, A., Aisyah, I. S., Gunardi, A., & Putri, W. Y. (2018). Going Green: Determinants Of Carbon Emission Disclosure In Manufacturing Companies In Indonesia. International Journal of Energy Economics and Policy, 8(1), 55–61.
Inastri, M. A., & Mimba, N. P. S. H. (2017). Pengaruh Penerapan Good Corporate Governance Dan Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan. E-Jurnal Akuntansi, 21(2), 1400–1429. https://doi.org/10.24843/EJA.2017.v21.i02.p20
Irmayanti, K. N. D., & Mimba, N. P. S. H. (2018). Pengaruh Profitabilitas, Leverage Dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 23(3), 1932–1954. https://doi.org/10.24843/EJA.2018.v23.i03.p12
Jaggi, B., Allini, A., Macchioni, R., & Zagaria, C. (2017). The Factors Motivating Voluntary Disclosure Of Carbon Information: Evidence Based On Italian Listed Companies. Organization and Environment, 31(2), 178–202. https://doi.org/10.1177/1086026617705282
Kementerian Lingkungan Hidup dan Kehutanan. (2019). Laporan Inventarisasi Gas Rumah Kaca dan Monitoring, Pelaporan Verifikasi Tahun 2018. Diakses pada 2 Juli 2019, dari http://ditjenppi.menlhk.go.id/igrk/lap_igrk_2019.pdf.
Kılıç, M., & Kuzey, C. (2019). The Effect Of Corporate Governance On Carbon Emission Disclosures: Evidence From Turkey. International Journal of Climate Change Strategies and Management, 11(1), 35–53. https://doi.org/10.1108/IJCCSM-07-2017-0144
Komite Nasional Kebijakan Governance. (2006). Pedoman Umum Good Corporate Governance Indonesia. Diakses pada 22 Maret 2019, dari http://www.ecgi.org/codes/documents/indonesia_cg_2006_id.pdf.
Kusumawardani, I., & Sudana, I. P. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 19(1), 741–770.
Nainggolan, N. E., & Rohman, A. (2015). Pengaruh Struktur Corporate Governance Terhadap Pengungkapan Lingkungan (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013). Diponegoro Journal of Accounting, 4(2), 190–198.
Nasih, M., Harymawan, I., Paramitasari, Y. I., & Handayani, A. (2019). Carbon Emissions, Firm Size, And Corporate Governance Structure: Evidence From The Mining And Agricultural Industries In Indonesia. Sustainability (Switzerland), 11(9), 2483–2496. https://doi.org/10.3390/su11092483
National Aeronautics and Space Administration. (2019). New Studies Increase Confidence in NASA’s Measure of Earth’s Temperature. Diakses pada 11 Juni 2019, dari https://climate.nasa.fov/news-studies-increase-confidence-in-nasas-measure-of-earths-temperature/
Niza, T. C., & Ratmono, D. (2019). Pengaruh Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Gas Rumah Kaca. Diponegoro Journal of Accounting, 8(4), 1–12.
Pratiwi, D. N. (2018). Implementasi Carbon Emission Disclosure Di Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2), 101–112. https://doi.org/10.24843/JIAB.2018.v13.i02.p04
Rafifah, U. R., & Ratmono, D. (2015). Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Sukarela Laporan Tahunan. Diponegoro Journal of Accounting, 4(3), 475–487.
Roberts, R. W. (1992). Determinants Of Corporate Social Responsibility Disclosure: An Application Of Stakeholder Theory. Accounting, Organizations and Society, 17(6), 595–612.
Salbiah, & Mukhibad, H. (2018). Carbon Emission Disclosure And Profitability – Evidence from Manufacture Companies in Indonesia. KnE Social Sciences, 3(10), 53–67. https://doi.org/10.18502/kss.v3i10.3118
Singal, P. A., & Putra, I. N. W. A. (2019). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 298(1), 468–484. https://doi.org/10.24843/EJA.2019.v29.i01.p30
Tamara, I. G. A. A. T. I., & Budiasih, I. G. A. N. (2020). Pengungkapan Corporate Social Responsibility Disclosure Sebagai Pemoderasi Pengaruh Good Corporate Governance Pada Nilai Perusahaan. E-Jurnal Akuntansi, 30(5), 1221–1232. https://doi.org/10.24843/EJA.2020.v30.i05.p12
Wulandari, A. A. A. I., & Sudana, I. P. (2018). Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, Dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 22(2), 1445–1472. https://doi.org/10.24843/EJA.2018.v22.i02.p23
Published
2020-12-14
How to Cite
EKA CHANDRA PRAMUDITYA, I Dewa Gede Ngurah; BUDIASIH, I Gusti Ayu Nyoman.
Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 12, p. 3052 - 3065, dec. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/63046>. Date accessed: 04 dec. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i12.p05.
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