Social and Environmental Disclosure and Earning Persistence

DOI

10.2991/aebmr.k.200812.037How to use a DOI?

Keywords

earning persistence, social and environmental disclosures, corporate social responsibility

Abstract

Earnings persistence occurs by several factors such as innate factors (company age, company size, competition) and discretionary factors (risk aversion, auditor quality). Other factors that can influence earnings persistence are non-financial aspects such as social and environmental. Companies that execute good social and environmental activities have a tendency to provide higher quality earnings information to attract investors. This study uses simple and multiple linear regression with an interaction term for determining moderating variables. We also do classic assumption tests beforehand such as normality test, heteroscedasticity test, and multicollinearity test. This study uses 3 Models to determine its Hypothesis. We use 210 data from the mining sector in Indonesia, which processed with purposive sampling. Then we obtained 41 sample data. This study uses social and environmental disclosures with the GRI-G4 index (and only concern about social and environmental category), earnings persistence using a proxy earnings quality, sales volatility with sales variation and debt levels with DTA (Debt to Asset Ratio) as moderated variables. Result shows that it can be concluded that in the mining sector in Indonesia, social and environmental disclosures on earnings persistence has a significant effect.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Meliyanti Meliyanti
AU  - Nora Sri Hendriyeni
PY  - 2020
DA  - 2020/08/13
TI  - Social and Environmental Disclosure and Earning Persistence
BT  - Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019)
PB  - Atlantis Press
SP  - 213
EP  - 218
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200812.037
DO  - 10.2991/aebmr.k.200812.037
ID  - Meliyanti2020
ER  -