Suripto, Suripto and Dedy Hermawan, Dedy and Putri, Irmala Sari and Rifai, Ahmad (2022) Effect of Green Management and Earning Management of Energy Companies in Indonesia. International Journal of Energy Economics and Policy, 2022, 12(3), 192-196..

Preview	Text Effect of Green Management and Earning Management of.pdf Download (499kB) | Preview
Preview	Text Effect of Green Management and Earning Management of.pdf Download (499kB) | Preview

Abstract

This study examines the effect of green management (GM) on earnings management in energy companies in Indonesia. The GM variable is proxied by environmental management, environmental performance, and environmental environment by using secondary data. The data used in this study is a regression panel data analysis for the 2015-2019 period. This study finds that GM does not have an impact on earnings management, but the size of the company that determines earnings management. The implication is that energy companies in Indonesia that implement GM do not determine companies to practice earnings management. On the other hand, the practice of earnings management is determined by the size of the company. Large companies tend to practice earnings management in providing financial statement information. Simultaneously, the GM variable and the size of the company together determine the company’s earnings management practices in energy companies in Indonesia. Keywords: Green Management, Company Size, Earning Management

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ilmu Sosial dan Ilmu Politik (FISIP) > Prodi Administrasi Bisnis
Depositing User:	SURIPTO
Date Deposited:	15 Jun 2022 01:43
Last Modified:	15 Jun 2022 01:43
URI:	http://repository.lppm.unila.ac.id/id/eprint/42448

Actions (login required)

View Item