Social and Environmental Disclosure and Earnings Persistence

Hendriyeni, Nora Sri Social and Environmental Disclosure and Earnings Persistence. Asia Pacific Management Research Conference.

[img] Text
Social and Environmental Disclosure and Earnings Persistence.pdf

Download (542kB)


Earnings persistence occurs by several factors such as innate factors (company age, company size, competition) and discretionary factors (risk aversion, auditor quality). Other factors that can influence earnings persistence are non-financial aspects such as social and environmental. Companies that execute good social and environmental activities have a tendency to provide higher quality earnings information to attract investors. This study uses simple and multiple linear regression with an interaction term for determining moderating variables. We also do classic assumption tests beforehand such as normality test, heteroscedasticity test, and multicollinearity test. This study uses 3 Models to determine its Hypothesis. We use 210 data from the mining sector in Indonesia, which processed with purposive sampling. Then we obtained 41 sample data. This study uses social and environmental disclosures with the GRI-G4 index (and only concern about social and environmental category), earnings persistence using a proxy earnings quality, sales volatility with sales variation and debt levels with DTA (Debt to Asset Ratio) as moderated variables. Result shows that it can be concluded that in the mining sector in Indonesia, social and environmental disclosures on earnings persistence has a significant effect.

Item Type: Article
Subjects: A Management > AB Management
G Strategic > GC Organizational strategy
Depositing User: Slamet SPJ Pujiana
Date Deposited: 20 Nov 2020 00:49
Last Modified: 20 Nov 2020 00:49

Actions (login required)

View Item View Item