PERAN ENTRENCHMENT EFFECT DARI KONSENTRASI KEPEMILIKAN UNTUK PENINGKATAN KUALITAS LABA
Abstract: Entrenchment Effect Role of Ownership Concentration for Increasing Earnings Quality. The research objective was to examine the moderating role of ownership concentration in the effect of disclosure of sustainability report information on earnings quality. The research method used is modera...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2020-08-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1334/pdf |
| Summary: | Abstract: Entrenchment Effect Role of Ownership Concentration for Increasing Earnings Quality. The research objective was to examine the moderating role of ownership concentration in the effect of disclosure of sustainability report information on earnings quality. The research method used is moderating regression analysis with a sample of 447 reports for the 2010-2018 period. This study found the role of the entrenchment effect of ownership concentration to moderate the disclosure of sustainability information on earnings quality. Concentrated companies can make disclosure of sustainability information to act opportunistically. In addition, these findings also indicate that companies need to consider many aspects related to developing earnings quality. |
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| ISSN: | 2086-7603 2089-5879 |