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All Journal Economic Reviews Journal
Permata, Afidah Aulia Putri
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : Economic Reviews Journal

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Pengaruh Intensitas Emisi Karbon, Kualitas Pengendalian Internal, Insider CEO, Ukuran Perusahaan dan Ukuran Dewan Terhadap Manajemen Laba Permata, Afidah Aulia Putri; Hasnawati, Hasnawati
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1046

Abstract

                This study aims to examine the influence of carbon emission intensity, internal control quality, insider CEO, firm size, and board size on earnings management. This study was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, selected using a purposive sampling technique. This study uses a panel data regression analysis method with an unbalanced panel data type, which includes 45 companies with a total of 128 observations. The results of the study show that carbon emission intensity and board size have a negative influence on earnings management, while internal control quality, insider CEO and firm size have a positive influence on earnings management.
Co-Authors Hasnawati Hasnawati