Title: The Role of Ownership Concentration in Moderating the Effect of the Extent of Sustainability Report Information Disclosure on Earnings Quality
Authors: Yessy Aryanti Lestari
Affiliations : Master of Accounting Program, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
The purpose of this study is to empirically test the role of ownership concentration in moderating the influence of the extent of sustainability report information disclosure on earnings quality. The research sample used includes 447 sustainability reports from all non-financial public companies during the period 2010-2018. The research method used is moderated regression analysis. The test results found that sustainability report information disclosure has a significant positive effect on earnings quality. The extent of disclosure submitted can improve the company's earnings quality. This study also shows the moderating role of ownership concentration in the influence of sustainability information disclosure on earnings quality. High levels of ownership concentration can reduce the effect of the extent of sustainability information disclosure on earnings quality. Further research that can be done is to analyze the role of sustainability report disclosure on earnings quality with various earnings qualities and considering the composition of shareholders.
Keywords: earnings quality, ownership concentration, sustainability report
Sources: http://repository.unair.ac.id/97871/