Astari, Ayu (2020) Pengaruh Manajemen Laba Terhadap Pengungkapan Emisi Karbon Dengan Corporate Governance Sebagai Variabel Moderasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh manajemen laba terhadap pengungkapan emisi karbon, serta peran corporate governance sebagai variabel moderasi. Populasi penelitian adalah perusahaan sektor industri dasar dan kimia, pertanian, energi, transportasi yang terdaftar di Bursa Efek Indonesia (BEI). Berdasarkan metode purposive sampling, terdapat 12 perusahaan dengan total 60 pengamatan yang diperoleh selama tahun 2014-2018. Teknik analisis menggunakan Moderate Regression Analysis (MRA) dengan IBM SPSS statistics 23. Hasil penelitian ini memberikan bukti empiris bahwa manajemen laba dalam perusahaan dapat meningkatkan pengungkapan emisi karbon. Dewan komisaris dapat meningkatkan kualitas pengungkapan emisi karbon yang tidak hanya digunakan sebagai bentuk simbolik untuk menutupi tindakan manajemen laba. Dewan komisaris independen, kepemilikan institusional, dan audit committee meetings tidak dapat memperlemah hubungan antara manajemen laba dengan pengungkapan emisi karbon. Dewan komisaris independen dalam perusahaan ditetapkan untuk memenuhi tuntutan regulasi, sehingga tidak menjalankan fungsi monitoring secara penuh guna meningkatkan good corporate governance.
English Abstract
This research aims to examine and to analyze the effect of earnings management on carbon emission disclosure, and the presence of corporate governance as the moderating variable. The research population is companies in the field of industry and chemical, agriculture, energy, transportation which are listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, there are 12 companies with a total of 60 observations obtained during 2014-2018. The analysis technique used is Moderate Regression Analysis (MRA) with IBM SPSS statistics 23. The results showed that earnings management can increase the disclosure of carbon emission. The board of commissioners can improve the quality of carbon emissions disclosure which is not only used as a symbolic form to cover earnings management. Independent commissioners, institutional ownership, and audit committee meetings cannot weaken the relationship between earnings management and carbon emissions disclosures. The independent board of commissioners is determine to meet the demands of the regulation, so it does not carry out a full monitoring function to improve good corporate governance.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0420020009 |
| Uncontrolled Keywords: | Manajemen laba, pengungkapan emisi karbon, dan corporate governance, Earnings Management, Carbon Emission Disclosure, and Corporate Governance |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.155 Management of income and expense > 658.155 4 Income (revenue) |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 05 Feb 2021 16:18 |
| Last Modified: | 17 Apr 2023 03:20 |
| URI: | http://repository.ub.ac.id/id/eprint/182512 |
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