PENGARUH CORPORATE GOVERNANCE TERHADAP CARBON EMISSION DISCLOSURE (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014)

Abstract

This study aimed to analyze and obtain empirical evidence about the influence of corporate governance to the extent of carbon emission disclosure. Corporate governance used 4 (four) proxy, that is proportion of woman on board, proportion of board independence, institutional ownership, and board size. To measure the extent of carbon emission disclosure used carbon emission disclosure checklist. The population of this study is all non-financial companies listed in Indonesia Stock Exchange (ISX) in 2012-2014. The sample was taken by using purposive sampling method. There were 30 companies in 2012, 24 companies in 2013 and 26 companies in 2014 which fulfilled criterion as the research sample. This research used multiple linear regression analysis for testing the influence of independent variables on dependent variable. The results of this study showed that institutional ownership significantly influence to the extent of carbon emission disclosure. Meanwhile proportion of woman on board, proportion of board independence, institutional and board size had no significantly influence to the extent of carbon emission disclosure.