The Influence of Environmental Performance and Carbon Performance on Earnings Management with Managerial Ability as a Moderation Variable
DOI:
https://doi.org/10.55927/ijems.v3i4.119Keywords:
Environmental Performance, Carbon Performance, Profit Management, Managerial AbilityAbstract
This study aims to measure the impact of environmental performance and carbon performance on earnings management practices. The population used in this study includes all companies in the manufacturing and mining sectors listed on the Indonesia Stock Exchange between 2020 and 2023. This research is quantitative. The sampling method applied is purposive sampling, which is the selection of samples based on certain criteria, resulting in a total of 21 manufacturing and mining companies as samples. Data processing is carried out by panel data analysis processed using STATA version 17 software. The results of the analysis show that H1 is accepted, which indicates that environmental performance has a significant positive influence, H2 is rejected, which indicates that carbon performance has a positive but not significant effect, H3 is accepted, which indicates that managerial ability can moderate the impact of environmental performance on profit management, and H4 is also accepted, which shows that managerial ability can moderate the influence of carbon performance on earnings management in the company manufacturing and mining listed on the Indonesia Stock Exchange between 2020 and 2023
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