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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Proceeding SENDI_U Journal of Economic, Management, Accounting and Technology (JEMATech) Journal of Innovation in Business and Economics Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Inovasi Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
St. Dwiarso Utomo, St. Dwiarso
Faculty Of Economics And Business University Of Dian Nuswantoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

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Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan Machmuddah, Zaky; Syafruddin, Muchamad; Muid, Dul; Utomo, St. Dwiarso
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.6559

Abstract

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders decision making process
Co-Authors Arya Shena, Niko Dul Muid Durya, Ngurah Pandji Mertha Agung Firstiyanendro, Lulut Jayati, Rima Dwi Jiarni, Tiwi Machmuddah, Zaky Maharani, Marcella Meyliana, Santika Muchamad Syafruddin Nu'ma, Kaila Faizatin PUTRI WULANDARI Putri, Sawitri Kemala Siswanto, Sherina Amalia Atha Sofha, Dewi Utami, Dita Wahyu Nur Widyani, Sheila Tama Wijayanti, Yashinta Putri Yulita Setiawanta