The Effect of Corporate Governance on Disclosure of Carbon Emissions
Muhammad Yusuf (a), Haris Nur Hamid (b*), Afidah Nur Aslamah (c), Indah Muliasari (d), Shandy Aditya (e)

a) Faculty of Economic, States University of Jakarta
Margonda Raya Street 11, 13220 Jakarta, Indonesia
myusuf_fe[at]unj.ac.id
b) Faculty of Economic, States University of Jakarta
Margonda Raya Street 11, 13220 Jakarta, Indonesia
*harisnhamid[at]gmail.com
c) Faculty of Economic, States University of Jakarta
Margonda Raya Street 11, 13220 Jakarta, Indonesia
afidah930[at]gmail.com
d) Faculty of Economic, States University of Jakarta
Margonda Raya Street 11, 13220 Jakarta, Indonesia
indah_msari[at]unj.ac.id
e) Faculty of Economic, States University of Jakarta
Margonda Raya Street 11, 13220 Jakarta, Indonesia
shandy[at]unj.ac.id

Abstract

This study was conducted to examine the effect of corporate governance characteristics on disclosure of carbon emissions. This study uses panel data regression analysis to explain the research hypothesis. Based on predetermined criteria, researchers obtained 210 data (105 companies) from companies listed on the Indonesia Stock Exchange in 2017-2018. Then the data is analyzed using Eviews as the data processing software. The results of this study indicate that the characteristics of corporate governance have a significant positive effect on disclosure of carbon emissions. It shows that in disclosing carbon emissions, the characteristics of corporate governance has pernanan. With good governance, disclosure of carbon emissions also tends to increase, and vice versa. Generally in developing countries like Indonesia, disclosure of carbon emissions has not been a top priority for companies.

Keywords: Characteristics of Governance; Disclosure of Carbon Emissions

Topic: Environmental Engineering