Pengaruh Earnings Management terhadap Corporate Environmental Responsibility Disclosure dengan Mekanisme Corporate Governance sebagai Variabel Pemoderasi (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2011)

• Main Authors: Marlina Eka Setyorini, Sri Suranta
• Format: Article
• Language: English
• Published: Universitas Sebelas Maret 2015-08-01
• Series: Jurnal Akuntansi dan Bisnis
• Online Access: https://jab.fe.uns.ac.id/index.php/jab/article/view/182

This study examines the effect of earnings management on corporate environmental responsibility disclosure with corporate governance mechanisms as a moderating variable in the relationship. Corporate governance mechanisms in this study is proxied by four variables: the proportion of independent commissioner, the number of audit committee members, institutional ownership, and managerial ownership. This study is also to uses profitability, leverage, and firm size as a control variables. Earnings Management in this research is measured using Eckel Index (1981). This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2008-2011. Data were obtained from the annual report, the company's official website, the financial statements, and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange. Samples were obtained using a purposive sampling method. Hypothesis testing method used is multiple regression analysis with dummy variables. There is a 48 company per years that meet the criteria of the study sample. The results of this study indicate that the independent commissioner, audit committee and managerial ownership has no significant effect in moderating the effect of earnings management on corporate environmental responsibility disclosure. Meanwhile, influential institutional ownership significantly. Two of the three control variables used in this study, namely profitability and leverage doesn’t have a significant influence on the effect of earnings management on corporate environmental responsibility disclosure, while the influence of institutional ownership has a significant influence on the effects of earnings management to corporate environmental responsibility disclosure.