Erlina Daniyati, Muthia (2023) PENGARUH ENVIRONMENTAL DISCLOSURE TERHADAP EARNINGS QUALITY DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to study the relationship between environmental disclosure and earnings quality on corporate governance moderation, namely institutional ownership, audit committees, and independent commissioners in mining companies listed on the IDX for 2017-2021. In this study, secondary data was collected by purposive sampling, with a total of 95 samples taken. The research method used is descriptive method, with testing using the classic assumption test, and MRA (Moderated Regression Analysis) analysis using SPSS version 26 software. The study found that environmental disclosure has no effect on earnings quality. Institutional ownership and audit committees can moderate, namely strengthening the effect of environmental disclosure on earnings quality. While, independent commissioner can’t moderate the effect of environmental disclosure on earnings quality.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mempelajari hubungan environmental disclosure terhadap earnings quality dengan moderasi corporate governance yaitu kepemilikan institusional, komite audit, dan komisaris independen di perusahaan pertambangan yang terdaftar BEI tahun 2017- 2021. Dalam penelitian ini, data sekunder yang telah dikumpulkan secara purposive sampling, dengan total 95 sampel yang diambil. Metode penelitian yang digunakan adalah metode deskriptif, dengan pengujian menggunakan uji asumsi klasik, dan analisis MRA (Moderated Regression Analysis) dengan menggunakan perangkat lunak SPSS versi 26. Penelitian menemukan bahwa environmental disclosure tidak berpengaruh terhadap earnings quality. Kepemilikan institusional dan komite audit dapat memoderasi yakni memperkuat pengaruh environmental disclosure terhadap, earnings quality. Namun komisaris independen tidak memoderasi pengaruh evnvironmental disclosure terhadap earnings quality. | |||||||||
| Uncontrolled Keywords: | earnings quality, environmental disclosure, corporate governance, institutional ownership, audit committee, independent commissioners earnings quality, environmental disclosure, corporate governance, kepemilikan institusional, komite audit, komisaris independen | |||||||||
| Subjects: | G Geography. Anthropology. Recreation > GE Environmental Sciences H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs. Muthia Erlina | |||||||||
| Date Deposited: | 21 May 2024 14:24 | |||||||||
| Last Modified: | 30 May 2024 09:05 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/35439 |
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