JURNAL AKUNTANSI DAN BISNIS
Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis

DETERMINANT OF INTEGRATED REPORTING AND GREEN INNOVATION ON EARNINGS QUALITY

Murwaningsari, Etty (Unknown)
Harahap, Sahreza (Unknown)



Article Info

Publish Date
31 Oct 2025

Abstract

This research is to examine (1) The effect of integrated reporting and green innovation on earnings quality. (2) The frequency of board meetings moderates the positive influence of integrated reporting and green innovation on earnings quality. The results of this research state that there is a significant positive influence of integrated reporting on earnings quality, where green innovation does not have a significant influence on earnings quality. And the frequency of board meetings strengthens the positive influence of integrated reporting on earnings quality. The contribution of the research is to the development of integrated reporting and green innovation studies in companies listed on the Indonesian Stock Exchange

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Journal Info

Abbrev

AKUNTANSI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, ...