Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)

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The Moderating Role of Corporate Governance on the Effect of Earnings Management on Environmental Disclosure

Authors
Ari Dewi Cahyati1, 2, *, Meutia1, Imam Abu Hanifah1, Helmi Yazid1
1Sultan Ageng Tirtayasa University, Kota Serang, Indonesia
2Islamic University 45 Bekasi, Bekasi, Indonesia
*Corresponding author. Email: aridewicahyati@gmail.com
Corresponding Author
Ari Dewi Cahyati
Available Online 5 December 2023.
DOI
10.2991/978-2-38476-112-8_16How to use a DOI?
Keywords
Corporate Governance; Environmental Disclosure; Earnings Quality
Abstract

The goal of this research is to test whether earnings management is a motivation for companies to make environmental disclosures (ED), corporate governance (CG) has an effect on environmental disclosure, and corporate governance weakens riil earnings management (REM) on environmental disclosures.

The study’s sample consists of the energy companies of all companies on the IDX in 2019–2021. ED is measured using GRI standard 2018. Earnings quality is measured by REM [1], while CG is measured using the CG aggregate index developed by the OECD [2]. The analysis tool uses OLS regression with eviews 13.

The study’s findings founds that real management earnings do not affect environmental disclosure, the corporate governance variable has a positive and significant effect on environmental disclosure, and the corporate governance variable in this study moderate the effect of real management earnings on environmental disclosure.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
5 December 2023
ISBN
10.2991/978-2-38476-112-8_16
ISSN
2352-5398
DOI
10.2991/978-2-38476-112-8_16How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ari Dewi Cahyati
AU  - Meutia
AU  - Imam Abu Hanifah
AU  - Helmi Yazid
PY  - 2023
DA  - 2023/12/05
TI  - The Moderating Role of Corporate Governance on the Effect of Earnings Management on Environmental Disclosure
BT  - Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)
PB  - Atlantis Press
SP  - 162
EP  - 174
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-112-8_16
DO  - 10.2991/978-2-38476-112-8_16
ID  - Cahyati2023
ER  -