Pengaruh Earning Management Terhadap Carbon Emmision Disclosure Dengan Corporate Governance Sebagai Variabel Moderasi

This study aims to analyze the effect of Earning Management on Carbon Emission Disclosure and to analyze Corporate Governance in strengthening the influence of Earning Management on Carbon Emission Disclosure. This research is an explanatory research with a quantitative research approach. The data used is secondary data obtained from the Indonesian Stock Exchange (IDX) for the 2010-2020 period in the form of an annual report or a sustainability report. The population in this study were publicly traded companies that were listed on the IDX between 2010 and 2020 and participated in the Corporate Governance Perception Index. The sampling technique used purposive sampling with a total sample of 89 companies that went public in Indonesia. Data collection techniques through the documentation method are in the form of annual reports & sustainability reports of non-financial companies which are downloaded via the IDX web. The data analysis method used 2 regression analysis, namely multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that (1) the t significant test states that it is known that the Earning Management value is -1.276 0.05), it can be conveyed that Earning Management has no effect on Carbon Emission Disclosure, as well as H1 on the submission of the hypothesis is rejected, (2) The significant t test was carried out with interaction testing as an additional moderating variable, namely the Corporate Governance variable that it is known that the value of Corporate Governance is 7.720 > 1.662 (tcount > ttable), with a significance of 0.047 ( p < 0.05), it can be said that Corporate Governance moderates Earning Management on Carbon Emission Disclosure, and H2 on the submission of the hypothesis is accepted