The Effect of Earning Management on Carbon Emmision Disclosure with Corporate Governance as a Moderation Variable

DOI

10.2991/aebmr.k.220602.018How to use a DOI?

Keywords

Earning Management; Carbon Emmision Disclosure; Corporate Governance

Abstract

The inconsistency of research results on the effect of earning management on carbon emission disclosures indicates that there are other factors that also influence, thus encouraging researchers to include corporate governance as a moderating variable. The sampling method used in this study was purposive sampling with a sample of 95 non-banking, non-financial and non-insurance companies listed on the Indonesia Stock Exchange (IDX) in 2010 - 2020 and have a role in the Corporate Governance Perception Index (CGPI). Statistical analysis used included classical assumption test, model feasibility test and to test the effect of moderating variables in this research hypothesis using Moderated Regression Analysis (MRA) test. The results of the classical assumption test showed that the regression model had met the requirements of the classical assumption test. The results of hypothesis testing showed that: 1) earnings management had no effect on carbon emission disclosures in companies listed on the Indonesia Stock Exchange and participates in the Corporate Governance Perception Index, 2) corporate governance as a moderating variable was proven to be able to strengthen the correlation between earnings management and carbon emissions. disclosure to companies listed on the Indonesia Stock Exchange and participating in the Corporate Governance Perception Index.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Nuzulul Khaq
AU  - Noer Sasongko
AU  - dan Triyono
PY  - 2022
DA  - 2022/06/13
TI  - The Effect of Earning Management on Carbon Emmision Disclosure with Corporate Governance as a Moderation Variable
BT  - Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)
PB  - Atlantis Press
SP  - 128
EP  - 144
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220602.018
DO  - 10.2991/aebmr.k.220602.018
ID  - Khaq2022
ER  -