DOES GOOD CORPORATE GOVERNANCE (GCG) MODERATE THE SUSTAINABILITY REPORT DISCLOSURE AND EARNINGS MANAGEMENT RELATIONSHIP?
ABSTRACT This study proposes to investigate the GCG's role in the cause-effect connection between sustainability report disclosure and earnings management. A quantitative approach involves CGPI data and the GRI G.4 Index, supported by statistical analysis tools to reveal the role. The results,...
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| Format: | Article |
| Language: | English |
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Universitas PGRI Madiun
2023-11-01
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| Series: | Assets: Jurnal Akuntansi dan Pendidikan |
| Subjects: | |
| Online Access: | http://e-journal.unipma.ac.id/index.php/assets/article/view/15979 |
| _version_ | 1797627825830756352 |
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| author | Syaiful Iqbal Fitri Andriani Bambang Hariadi |
| author_facet | Syaiful Iqbal Fitri Andriani Bambang Hariadi |
| author_sort | Syaiful Iqbal |
| collection | DOAJ |
| description | ABSTRACT
This study proposes to investigate the GCG's role in the cause-effect connection between sustainability report disclosure and earnings management. A quantitative approach involves CGPI data and the GRI G.4 Index, supported by statistical analysis tools to reveal the role. The results, first, sustainability report disclosure hurts earnings management. Second, GCG (management ownership) and corporate governance perception index (as an external control mechanism) strengthen that negative effect. Third, GCG (independent commissioners) does not moderate that effect. These imply that management ownership and external control mechanisms are the practical options to increase earnings quality.
ABSTRAK
Penelitian ini bertujuan mengeksplorasi peran moderasi GCG di dalam hubungan antara pengungkapan laporan keberlanjutan dan manajemen laba. Satu pendekatan kuantitatif melibatkan data CGPI dan Indeks GRI G.4, didukung alat analisis statistik untuk mengungkap peran moderasi tersebut. Hasilnya, pertama: pengungkapan laporan keberlanjutan berpengaruh negatif terhadap manajemen laba. Kedua: GCG (kepemilikan manajemen) dan indeks persepsi corporate governance (mekanisme pengendalian eksternal perusahaan) memperkuat pengaruh itu. Dan ketiga: GCG (dalam bentuk keterlibatan komisaris independen) tidak berperan sebagai moderator di dalam pengaruh negatif di atas. Hal ini menunjukkan kepemilikan manajemen dan mekanisme pengendalian eksternal merupakan pilihan paling efektif untuk meningkatkan kualitas laba. |
| first_indexed | 2024-03-11T10:30:01Z |
| format | Article |
| id | doaj.art-bac327094a0949beb2c7945d3ea8e47a |
| institution | Directory Open Access Journal |
| issn | 2302-6251 2477-4995 |
| language | English |
| last_indexed | 2024-03-11T10:30:01Z |
| publishDate | 2023-11-01 |
| publisher | Universitas PGRI Madiun |
| record_format | Article |
| series | Assets: Jurnal Akuntansi dan Pendidikan |
| spelling | doaj.art-bac327094a0949beb2c7945d3ea8e47a2023-11-15T04:00:06ZengUniversitas PGRI MadiunAssets: Jurnal Akuntansi dan Pendidikan2302-62512477-49952023-11-0112217418710.25273/jap.v12i2.159794646DOES GOOD CORPORATE GOVERNANCE (GCG) MODERATE THE SUSTAINABILITY REPORT DISCLOSURE AND EARNINGS MANAGEMENT RELATIONSHIP?Syaiful Iqbal0Fitri Andriani1Bambang Hariadi2Universitas BrawijayaUniversitas BrawijayaUniversitas BrawijayaABSTRACT This study proposes to investigate the GCG's role in the cause-effect connection between sustainability report disclosure and earnings management. A quantitative approach involves CGPI data and the GRI G.4 Index, supported by statistical analysis tools to reveal the role. The results, first, sustainability report disclosure hurts earnings management. Second, GCG (management ownership) and corporate governance perception index (as an external control mechanism) strengthen that negative effect. Third, GCG (independent commissioners) does not moderate that effect. These imply that management ownership and external control mechanisms are the practical options to increase earnings quality. ABSTRAK Penelitian ini bertujuan mengeksplorasi peran moderasi GCG di dalam hubungan antara pengungkapan laporan keberlanjutan dan manajemen laba. Satu pendekatan kuantitatif melibatkan data CGPI dan Indeks GRI G.4, didukung alat analisis statistik untuk mengungkap peran moderasi tersebut. Hasilnya, pertama: pengungkapan laporan keberlanjutan berpengaruh negatif terhadap manajemen laba. Kedua: GCG (kepemilikan manajemen) dan indeks persepsi corporate governance (mekanisme pengendalian eksternal perusahaan) memperkuat pengaruh itu. Dan ketiga: GCG (dalam bentuk keterlibatan komisaris independen) tidak berperan sebagai moderator di dalam pengaruh negatif di atas. Hal ini menunjukkan kepemilikan manajemen dan mekanisme pengendalian eksternal merupakan pilihan paling efektif untuk meningkatkan kualitas laba.http://e-journal.unipma.ac.id/index.php/assets/article/view/15979gcgsustainability report disclosureearnings managementpengungkapan sustainability reportmanajemen laba |
| spellingShingle | Syaiful Iqbal Fitri Andriani Bambang Hariadi DOES GOOD CORPORATE GOVERNANCE (GCG) MODERATE THE SUSTAINABILITY REPORT DISCLOSURE AND EARNINGS MANAGEMENT RELATIONSHIP? Assets: Jurnal Akuntansi dan Pendidikan gcg sustainability report disclosure earnings management pengungkapan sustainability report manajemen laba |
| title | DOES GOOD CORPORATE GOVERNANCE (GCG) MODERATE THE SUSTAINABILITY REPORT DISCLOSURE AND EARNINGS MANAGEMENT RELATIONSHIP? |
| title_full | DOES GOOD CORPORATE GOVERNANCE (GCG) MODERATE THE SUSTAINABILITY REPORT DISCLOSURE AND EARNINGS MANAGEMENT RELATIONSHIP? |
| title_fullStr | DOES GOOD CORPORATE GOVERNANCE (GCG) MODERATE THE SUSTAINABILITY REPORT DISCLOSURE AND EARNINGS MANAGEMENT RELATIONSHIP? |
| title_full_unstemmed | DOES GOOD CORPORATE GOVERNANCE (GCG) MODERATE THE SUSTAINABILITY REPORT DISCLOSURE AND EARNINGS MANAGEMENT RELATIONSHIP? |
| title_short | DOES GOOD CORPORATE GOVERNANCE (GCG) MODERATE THE SUSTAINABILITY REPORT DISCLOSURE AND EARNINGS MANAGEMENT RELATIONSHIP? |
| title_sort | does good corporate governance gcg moderate the sustainability report disclosure and earnings management relationship |
| topic | gcg sustainability report disclosure earnings management pengungkapan sustainability report manajemen laba |
| url | http://e-journal.unipma.ac.id/index.php/assets/article/view/15979 |
| work_keys_str_mv | AT syaifuliqbal doesgoodcorporategovernancegcgmoderatethesustainabilityreportdisclosureandearningsmanagementrelationship AT fitriandriani doesgoodcorporategovernancegcgmoderatethesustainabilityreportdisclosureandearningsmanagementrelationship AT bambanghariadi doesgoodcorporategovernancegcgmoderatethesustainabilityreportdisclosureandearningsmanagementrelationship |