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All Journal Paradigma : Journal of Science, Religion and Culture Studies JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal RAK (Riset Akuntansi Keuangan) Integritas: Jurnal Antikorupsi EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal JURNAL MUTIARA AKUNTANSI Jurnal Akuntansi Jurnal Manajemen Journal of Financial and Behavioural Accounting Jurnal Bakti Bagi Bangsa Pena Dimas: Jurnal Pengabdian Masyarakat
hadi mahmudah
Faculty Of Business, Universitas Islam 45 Bekasi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Public Health Social Sciences Other

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SYMBOLIC OR SUBSTANTIVE? CARBON DISCLOSURE AND EARNINGS QUALITY: THE MODERATING ROLE OF CORPORATE GOVERNANCE MECHANISMS Cahyati, Ari Dewi; Mahmudah, Hadi; Indra Tama, Annafi; Putri, Anisa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2025): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i4.7438

Abstract

Abstract This study examines whether carbon disclosure (CD) in the Indonesian reflects a symbolic effort to project environmental responsibility or a substantive commitment that enhances earnings quality. Grounded in stakeholder theory and agency theory, the research investigates the direct effects of CD and corporate governance (CG) on earnings management (EM), as well as the moderating role of CG in this relationship. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) with control variables—Current Ratio, Leverage, Market-to-Book Ratio (MKTB), and Size—the study finds that CD has a positive and significant effect on EM, indicating that it can be strategically employed as a symbolic tool to obscure opportunistic behavior. In contrast, CG has a negative and significant impact on EM, supporting its role as a mechanism to limit managerial opportunism and improve earnings quality. The interaction terms CG and CD are also negative and significant, suggesting that strong governance can mitigate the symbolic use of CD by aligning disclosures more closely with substantive environmental performance. Among the control variables, only the Current Ratio significantly affects EM. These findings underscore the need for robust governance structures to ensure that voluntary carbon disclosures, transition from symbolic gestures to genuine accountability.
Co-Authors Abdul Rasyid Jalil, Abdul Rasyid Andi Ina Yustina Anisa Putri Annafi Indra Tama Annafi Indratama Ari Dewi Cahyati Ary Armianto Azlani Diva Regina BAMBANG RIYANTO LS Chairunnisa, Nurlaila Maysaroh Christine Novita Dewi Christine Novita Dewi Duwi Rahma Putri Indra Tama, Annafi Linda Ayu Lestari LS, Bambang Riyanto Maharani - Mapuasari, Supeni A. Mapuasari, Supeni Anggraeni Neneng Lasmita Neneng Lasmita Susanti Noviriliza Nadia Putri Phyrel Asri Sugiyanto Putri, Rizky Intania Qintharah, Yuha Nadhirah Rizky Intania Putri Syahfebriano Syahfebriano Vita Aprilina Yustina, Andi Ina