Pengaruh mekanisme corporate governance dan adopsi inovasi teknologi ramah lingkungan terhadap carbon emission disclosure
P Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance dan adopsi inovasi teknologi ramah lingkungan terhadap carbon emission disclosure. Penelitian ini menggunakan model regresi data panel. Sampel penelitian terdiri atas perusahaan manufaktur, pertambangan dan pertanian yang terdaftar dalam BEI selama periode 2016-2020 yaitu sejumlah 42 perusahaan. Hasil penelitian menunjukkan bahwa mekanisme corporate governance yang diproksikan terhadap efektivitas dewan komisaris dan efektivitas komite audit tidak berpengaruh terhadap carbon emission disclosure dan variable adopsi inovasi teknologi ramah lingkungan berpengaruh positif signifikan terhadap carbon emission disclosure
T The purpose of this research is to examine the impact of corporate governance mechanism and adoption innovation of eco-innovation technology towards carbon emission disclosure. This research is used by manufacturing, mining and agraration companies starting from 2016 until 2020 which the data is collected by seeing the IDX and the company website itself. The number of the samples is 42 companies. The result of the research is found that the effectiveness of the board of commissioners and the effectiveness of the audit committee didn’t have any influence towards carbon emission disclosure, but the adoption innovation of the eco-innovation technology is significantly positive towards carbon emission disclosure