Profitability, Earnings Management, and Corporate Social Responsibility in Environmental Accounting Moderates Good Corporate Governance
DOI:
https://doi.org/10.26740/jaj.v17n1.p111-125Keywords:
Corporate Social Responsibility; Earnings Management; Environmental accounting; Good Corporate Governance; ProfitabilityAbstract
Backgrounds: Taxes as a source of funding to increase economic growth and national development. Objectives: This study aims to determine the effect of profitability, earnings management, and Corporate Social Responsibility on environmental accounting moderating Corporate Governance. Methods: The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2024. The sample of this study used a purposive sampling technique totaling 196 companies. The data analysis method used multiple regression analysis and moderated regression analysis. Results: The results of this study indicate that 1) profitability affects environmental accounting, 2) earnings management does not affect environmental accounting, 3) Corporate Social Responsibility does not affect environmental accounting, 4) Corporate Governance cannot moderate profitability on environmental accounting. 5) Corporate Governance can moderate earnings management on environmental accounting, and 6) Corporate Governance can moderate Corporate Social Responsibility on environmental accounting.
References
Andhari, P. A. S., & Sukartha, I. M. (2017). The Effect of Corporate Social Responsibility Disclosure, Profitability, Inventory Intensity, Capital Intensity, and Leverage on Environmental Accounting. E-Journal of Accounting, 18(3), 2115–2142.
Arief, R. A., Pratomo, D., & Dillak, V. J. (2016). The Effect of Earnings Management on Environmental Accounting (A Study of Coal Companies Listed on the Indonesia Stock Exchange 2011-2014). THE. E-Proceeding of Management, 3(3), 3366.
Atami, A. G. (2017). The Effect of Corporate Governance, Earnings Management, and Capital Intensity on Environmental Accounting (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2013-2015). JOM Fekon, 4(1), 2965–2979.
Ayem, S., & Setyadi, A. (2019). The Effect of Profitability, Company Size, Audit Committee, and Capital Intensity on Environmental Accounting (A Study of Banking Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2013-2017). Dewantara Journal of Tax Accounting, 1(2), 228–241. https://doi.org/10.24964/japd.v1i1.905
Azzam, A., & Subekti, K. V. (2019). The Effect of Profitability and Company Size on Environmental Accounting with Good Corporate Governance as a Moderating Variable. Media Akuntansi Perpajak, 4(2), 1–10.
Dewi, S. Z. (2019). The Effect of Corporate Social Responsibility, Company Size, Leverage, and Ownership Structure on Environmental Accounting. Diponegoro Journal of Accounting, 8(3), 1–15.
Dianawati, & Agustina, L. (2020). The Effect of Profitability and Leverage on Tax Avoidance with Company Size as a Moderating Variable. Accounting Analysis Journal, 9(3), 166–172. https://doi.org/10.15294/aaj.v9i3.41626
Dinar, M., Yuesti, A., & Dewi, N. P. S. (2020). The Effect of Profitability, Liquidity, and Leverage on Environmental Accounting in Manufacturing Companies in Other Sectors Listed on the IDX. Bisnis-Net Journal of Economics and Business, 3(2), 158–174. https://doi.org/10.46576/bn.v3i2.1005
Fadli, I., Ratnawati, V., & Kurnia, P. (2016). The Effect of Liquidity, Leverage, Independent Commissioners, Earnings Management, and Institutional Ownership on Corporate Environmental Accounting (A study of manufacturing companies listed on the Indonesia Stock Exchange for the 2011-2013 period). Online Journal of Students of the Faculty of Economics, University of Riau, 3(1), 1205–1219.
Feryansyah, Handajani, L., & Hermanto. (2020). The Effect of Earnings Management on Environmental Accounting with Good Corporate Governance and Dividend Policy as Moderating Variables. EMBA Journal, 8(4), 140–155. https://doi.org/10.35794/emba.v8i4.30601
Fionasari, D., Savitri, E., & Andreas, A. (2017). The Effect of Corporate Social Responsibility Disclosure on Environmental Accounting (A Study of Companies Listed on the Indonesia Stock Exchange). Sorot, 12(2), 95. https://doi.org/10.31258/sorot.12.2.4557
Firdayanti, N., Kiswanto, D., Akuntansi, P., Ekonomi, F., Negeri Semarang Gedung, U. L., Unnes, F., & Sekaran, K. (2020). The Effect of Corporate Social Responsibility and Leverage on Environmental Accounting with Independent Commissioners and Institutional Ownership as Moderating Variables. Finance and Auditing, 1(2), 2723–2522. http://publikasi.dinus.ac.id/index.php/jaka
Fitri, R. A., & Munandar, A. (2018). The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Company Size as a Moderating Variable. Binus Business Review, 9(1), 63. https://doi.org/10.21512/bbr.v9i1.3672
Ghozali, I. (2018). Multivariate Analysis Application with IBM SPSS 25 Program. Diponegoro University Publishing Agency.
Gunawan, B., & Kris, F. (2019). The Influence of Corporate Governance Mechanisms, Profitability, Leverage, and Earnings Management on Tax Aggressiveness (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2014-2017). Atlantis Press, 102(Icaf), 13–19. https://doi.org/10.2991/icaf-19.2019.3
Kariimah, M., & Septiowati, R. (2019). The Effect of Earnings Management and Liquidity Ratios on Environmental Accounting. Indonesian Journal of Sustainable Accounting, 2(1), 017. https://doi.org/10.32493/jabi.v2i1.y2019.p017-038
Karuniansyah, S. F., & Anwar, S. (2021). Earnings Management as an Intervening Variable Between Good Corporate Governance Mechanisms and Corporate Social Responsibility in Environmental Accounting. Scientific Journal of Computerized Accounting, 14(1), 39–50.
Kusuma, C. A., & Firmansyah, A. (2018). Earnings Management, Corporate Governance, External Auditor Quality, and Environmental Accounting. TEKUN: Journal of Accounting and Business Studies, 9(1), 108–123. https://doi.org/10.22441/tekun.v8i1.2601
Kusumawati, W. T., & Hardiningsih, P. (2016). The Effect of Institutional Ownership and Corporate Social Responsibility on Tax Aggressiveness. In Proceedings of the International Conference of Banking, Management, and Economics (ICOBAME) Journal, 2(1), 83–90. https://unisbank.ac.id/ojs/index.php/icobame/article/view/4653
Leksono, A. W., Albertus, S. S., & Vhalery, R. (2019). The Effect of Company Size and Profitability on Environmental Accounting in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2013–2017. JABE (Journal of Applied Business and Economic), 5(4), 301. https://doi.org/10.30998/jabe.v5i4.4174
Makhfudloh, F., Herawati, N., & Wulandari, A. (2018). The Effect of Corporate Social Responsibility on Environmental Accounting Planning. Journal of Accounting and Business, 18(1), 48. https://doi.org/10.20961/jab.v18i1.235
Mardiasmo, P. (2019). Taxation 2019 Edition. ANDI.
Munawar, M., Farida, A. L., Kumala, R., & Erawati, D. (2022). The Effect of Profitability, Leverage, and Liquidity on Environmental Accounting with Independent Commissioners as a Moderating Variable in Manufacturing Companies on the Indonesia Stock Exchange (IDX) 2016-2020. Owner, 6(2), 2180–2188. https://doi.org/10.33395/owner.v6i2.846
Novitasari, S., Ratnawati, V., & Silfi, A. (2017). The Effect of Earnings Management, Corporate Governance, and Capital Intensity on Corporate Environmental Accounting (An Empirical Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the Period 2010-2014). JOM Fekon, 4(1), 1901–1914.
Nugroho, R. P., Sutrisno, S. T., & Mardiati, E. (2020). The Effect of Financial Distress and Earnings Management on Tax Aggressiveness with Corporate Governance as the Moderating Variable. International Journal of Research in Business and Social Science (2147-4478), 9(7), 167–176. https://doi.org/10.20525/ijrbs.v9i7.965
Nurhayati, Indrawati, N., & Ahmad, A. A. (2018). "The Effect of Leverage, Capital Intensity Ratio, and Earnings Management on Corporate Environmental Accounting (An Empirical Study)" In Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2016).” Journal of Economics, Vol. 26(No. 3), pp. 128-146. University of Riau.
Permata, S. F. I., Nugroho, R., & Muararah, H. S. (2021). The Effect of Financial Distress, Earnings Management, and Management Skills on Environmental Accounting. Jurnal Info Artha, 5(2), 93–107.
Poerwati, R. T., Aini, N., Maryono, & Hadi, T. P. (2021). The Role of Corporate Social Responsibility as a Moderator on the Effect of Profitability and Company Size on Tax Aggressiveness. Proceedings of the 3rd International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2020), 169 (Icobame 2020), 458–461. https://doi.org/10.2991/aebmr.k.210311.091
Prasista, P. M., & Setiawan, E. (2016). The Effect of Profitability and Corporate Social Responsibility Disclosure on Environmental Accounting of Corporate Taxpayer Income. E-Journal of Accounting, Udayana University, 17(3), 2120–2144.
Prastiwi, D. (2018). Does Corporate Governance Moderate the Effect of Earnings Management on Tax Aggressiveness? Advances in Social Science, Education, and Humanities Research (ASSEHR), 108 (SoSHEC 2017), 8–13. https://doi.org/10.2991/soshec-17.2018.2
Purba, C. V. J., & Kuncahyo, H. D. (2020). The Effect of Profitability, Liquidity, and Leverage on Environmental Accounting in Manufacturing Companies in Other Sectors Listed on the Indonesia Stock Exchange. Bisnis-Net Journal of Economics and Business, 3(2), 158–174.
Putra, R. D., & Suryani, E. (2018). The Effect of Earnings Management, Leverage, and Liquidity on Environmental Accounting (A Study of Mining Companies Listed on the Indonesia Stock Exchange 2012-2016). E-Proceedings of Management, 5(3), 3491–3499.
Rani, A. M., Mulyadi, & Dwi, D. D. (2021). Determinants of Tax Avoidance with Independent Commissioners as a Moderator in Manufacturing Companies in the Consumer Goods Industry Sector. Journal of Accounting & Taxation Research (JRAP), 8(02), 112–126. https://doi.org/10.35838/jrap.2021.008.02.21
Rengganis, M. Y. D., & Dwija, P. I. G. A. A. (2018). The Effect of Corporate Governance and Corporate Social Responsibility Disclosure on Environmental Accounting. E-Journal of Accounting, 24, 871. https://doi.org/10.24843/eja.2018.v24.i02.p03
Sabarudin, Mahmudah, R., Ruslin, Aba, L., Nggawu, L. O., Syahbudin, Nirmala, F., Saputri, A. I., & Hasyim, M. S. (2020). The Effectiveness of Providing Online Education through Video and Leaflet Media on the Level of Knowledge of Covid-19 Prevention in Baubau City. Galenika Journal of Pharmacy (e-Journal), 6(2), 309–318. https://doi.org/10.22487/j24428744.2020.v6.i2.15253
Sugiyono. (2015). Educational Research Methods (Quantitative, Qualitative, and R&D Approaches). Alfabeta.
Utami, C. T., & Tahar, A. (2018). The Effect of Corporate Social Responsibility, Managerial Ownership, Capital Intensity, and Company Size on Tax Aggressiveness: A Study of Property and Real Estate Service Companies Listed on the Indonesia Stock Exchange in 2015–2017. Indonesian Accounting and Business Review, 2(1), 39–50. https://doi.org/10.18196/rab.020119
Yogiswari, N. K. K., & Ramantha, I. W. (2017). The Effect of Liquidity and Corporate Social Responsibility on Environmental Accounting with Corporate Governance as a Moderating Variable. E-Journal of Accounting, 21(1), 730–759.
Yossanda, T. V & Rahmanto, B. (2021). Independent Commissioners as a Moderator of the Effect of Earnings Management on Environmental Accounting. LPMP Imperium by Journal Homepage: https://Ejournal.Imperiuminstitute.Org/Index.Php/AKURASI, 3(1), 29–42.
Yunistiyani, V., & Tahar, A. (2017). Corporate Social Responsibility and Aggressiveness of Financial Reporting on Environmental Accounting with Good Corporate Governance as a Moderator (Study of Manufacturing Companies on the Indonesia Stock Exchange). Scientific Journal of Accounting, 2(1), 1–31. https://doi.org/10.23887/jia.v2i1.9610
www.ministryoffinance.com
www.nasionalkontal.com
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Abd Rohman Taufiq, Ninik Srijani, Siti Aisyah, Wiko Widura
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Abstract views: 120
,
PDF Downloads: 99
