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.
Highlights
Dampak Mekanisme Good Corporate Governance pada Carbon Emission DisclosureI Gusti Ayu Nyoman Budiasih Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
PENDAHULUAN Fenomena global warming sudah menyebabkan perubahan iklim serta kenaikan suhu yang terus meningkat tiap tahunnya
find empirical evidence regarding the influence of institutional ownership
Summary
I Gusti Ayu Nyoman Budiasih Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia. Penelitian ini bertujuan untuk memahami dan mendapatkan bukti empiris perihal pengaruh kepemilikan institusional, kepemilikan asing, dewan komisaris indpenden, dan komite audit sebagai proksi Good Corporate Governance pada Carbon. Emission Disclosure pada emiten sektor pertambangan yang tercatat di Bursa Efek Indonesia (BEI) 2014-2019. Penelitian ini menganalisa data penelitian memakai analisis regresi linier e-ISSN 2302-8556 berganda. Vol 30 No 12 institusional tidak berpengaruh pada Carbon Emission Disclosure, Denpasar, Desember 2020 kepemilikan asing tidak berpengaruh pada Carbon Emission. Carbon Emission Disclosure, dan komite audit berpengaruh positif pada Carbon Emission Disclosure. PENGUTIPAN: Kata Kunci: Kepemilikan Institusional; Kepemilikan Asing; Pramuditya, I D.G.N.E.C. &. Dewan Komisaris Independen; Komite Audit; Budiasih, I G.A.N.
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