Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal BBM (Buletin Bisnis dan Manajemen)
Hanifah, Risti Hanifah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PERAN SUSTAINABILITY REPORT SEBAGAI ANTESEDEN TERHADAP MANAJEMEN LABA DAN PENGARUHNYA PADA COST OF EQUITY (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2016) Hanifah, Risti Hanifah; Rohman, Abdul; Harto, Puji
BBM (Buletin Bisnis & Manajemen) Vol 4, No 2 (2018): Jurnal BBM Bulan Agustus 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v4i2.246

Abstract

This study aims to examine empirical evidence on the role of sustainability report as an antecedent variable to earnings management, tthrough discretionary accruals and cost of equity that is performed on companies listed on the Exchange Indonesia Securities in 2013-2016.The sample in this study using non-financial companies with a total sample of 78 selected companies with purposive sampling as sampling technique. This study uses Partial Least Squares (PLS) based on variance as a measuring instrument. The data obtained were analyzed by using is WarpPLS 5.0 application.Based on finding shows the importance of sustainability report role seen from each aspect in its influence to earnings management and cost of equity in company. Be concluded that sustainability report consisting of economics and social aspects have a positive effect on earnings management, while the environmental aspects negative affect on earnings management, earnings management have a negative effect on cost of equity and earnings management have a negative effect on cost of equity with the company size as a control variabel.
Co-Authors Abdul Rohman Puji Harto