Social and Environmental Disclosure and Earning Persistence
- DOI
- 10.2991/aebmr.k.200812.037How to use a DOI?
- Keywords
- earning persistence, social and environmental disclosures, corporate social responsibility
- Abstract
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.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Meliyanti Meliyanti AU - Nora Sri Hendriyeni PY - 2020 DA - 2020/08/13 TI - Social and Environmental Disclosure and Earning Persistence BT - Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019) PB - Atlantis Press SP - 213 EP - 218 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200812.037 DO - 10.2991/aebmr.k.200812.037 ID - Meliyanti2020 ER -