Pesona Aurora, . (2023) KOMISARIS INDEPENDEN MEMODERASI PENGARUH PENGUNGKAPAN LINGKUNGAN PERUSAHAAN TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine corporate environmental disclosure which consists of environmental policy, environmental pollution, environmental energy, and environmental financial aspects on the earnings management with the board independence having a role as variables moderating with profitability, leverage, company size and KAP size as control variables. The data used in this study is secondary data obtained from annual report and sustainability report of non-financial sector companies on the Indonesia Stock Exchange in 2019-2021. A total sample research was 198 firm – year observations and data were tested using STATA 14. The results of the study environmental pollution, environmental policy, environmental energy, and environmental financial has no significant effect on real earnings management. As for the role of moderation, the board independence can moderate the relationship of environmental energy with earnings management. While the board independence can not moderate environmental policy, environmental pollution and environmental financial with earnings management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1910112094] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Masripah] [Penguji 2: Krisno Septyan] |
| Uncontrolled Keywords: | Corporate Environmental Disclosure, Board Independence, Earnings Management |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Pesona Aurora |
| Date Deposited: | 26 Jan 2023 06:17 |
| Last Modified: | 26 Jan 2023 06:17 |
| URI: | http://repository.upnvj.ac.id/id/eprint/22369 |
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