PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

Astuti, Wiri

JURNAL RISET AKUNTANSI TIRTAYASA
Vol 6, No 2 (2021): October

The purpose of this study was to determine the effect of Sustainability Reporting Disclosure on Earnings Management with Corporate Governance as a Moderating Variable (Empirical Study on LQ45 companies listed on the Indonesia Stock Exchange 2017-2019). The data used in this study were companies that were included in the LQ45 list and obtained a sample of 66 companies. The data is processed using SPSS version 22. The results show that 1) the quantity of sustainability reporting disclosure has no effect on earnings management, 2) the quality of sustainability reporting disclosure has a positive effect on earnings management, 3) the Audit Committee has a relationship between the quantity of sustainability reporting disclosures and earnings management. ) The Audit Committee weakens the relationship between the Quantity of Sustainability Reporting Disclosures and Earnings Management.