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All Journal Jurnal Riset Akuntansi Terpadu
Muthia Erlina Daniyati
University of Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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The Effect of Environmental Disclosures on Earnings Quality with Corporate Governance as Moderating Variable Muthia Erlina Daniyati; Nurhayati Soleha; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.21038

Abstract

This study aims to examine the influence of environmental disclosures on earnings quality and corporate governance as moderating variables, namely institutional ownership, audit committees, and independent commissioners in the mining companies listed on Indonesia Exchange (IDX) in 2017-2021. In this study, secondary data that has been collected is purposive sampling, with a total of 95 samples taken. The research method used is a quantitative method, with testing using SPSS version 26 and Moderated Regression Analysis (MRA) analysis. This study found that environmental disclosure has no effect on earnings quality. However, institutional ownership and audit committees can moderate i.e. drive influence environmental disclosure toward earnings quality. But, the independent commissioners did not moderate the influence of environmental disclosure on earnings quality.
Co-Authors Mulyasari, Windu