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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Bibliographic Details
Main Authors: Syaiful Iqbal, Fitri Andriani, Bambang Hariadi
Format: Article
Language:English
Published: Universitas PGRI Madiun 2023-11-01
Series:Assets: Jurnal Akuntansi dan Pendidikan
Subjects:
Online Access:http://e-journal.unipma.ac.id/index.php/assets/article/view/15979