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