E3S Web Conf.
Volume 202, 2020The 5th International Conference on Energy, Environmental and Information System (ICENIS 2020)
|Number of page(s)||15|
|Section||Environmental Policy, Planning and Education|
|Published online||10 November 2020|
The Effect of Quantity and Quality Sustainability Disclosure Towards Innate and Discretionary Earnings Quality
1 Accounting Department Faculty Economics and Business Diponegoro University, Indonesia
2 Accounting Department Faculty Economics and Business Diponegoro University, Indonesia
* Corresponding author: firstname.lastname@example.org
Examining the effect of quantity and quality of sustainability disclosure on innate and discretionary earnings quality is the purpose of this research. the GRI G4 index was used to measure The sustainability disclosure quantity, while the report form, the adherence level and external statements was used to measure the quality of sustainability disclosure. A modified Jones Model uses to measure Innate and discretionary earnings quality as the dependent variable. Return on assets, leverage, net operating assets, and operating cycle were used as control variables. The research sample consisted of 10 main sector companies, namely the agriculture and mining sub-sectors, which are listed in the Indonesia Stock Exchange in 2014-2018. purposive sampling method was used in this research. The technique of analysis in this research is multiple linear regression analysis. As results, innate earnings quality was significantly influenced by sustainability disclosure quantity while discretionary earnings quality was not significantly influenced by sustainability disclosure quantity. Moreover, both innate earnings quality and discretionary earnings quality was significanty influenced by the quality of sustainability disclosure.
Key words: quantity of sustainability disclosure / quality of sustainability disclosure / innate earnings quality / discretionary earnings quality
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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