The Effect of Environmental Accounting Implementation, Research and Development to Earnings Quality and Ethics as to Moderating Variables

Abstract

The purpose of this Papers is to test the Implementation of Environmental Accounting (EA), Research Development (RD) on Earning Response (ERC) and ethics to be moderating variables, this study also uses four control variables namely earnings persistence, company growth, size, the capital structure of the company. The research method uses secondary data with multiple regression testing with the analysis unit 124 annual reports of manufacturing companies in all sectors listed on idx.co.id data processing using eviews 9. The results of the research prove that environmental accounting is disclosed by the company is not able to influence the earnings coefficient response (ERC) company, research and development disclosure (RD) annual report can significantly influence the Earning response coefficient with a significant level of 10%, and the application of ethics in the implementation of Environmental Accounting can strengthen or moderate the Environmental Accounting for Earning Response Coefficient, while the ethics applied in Research and Development cannot moderate the Earning Response Coefficient. Of the four control variables that were regressed, only 1 variable affected namely company size, while all four variables had no significant effect on ERC. This research can contribute to the science of the importance of disclosure and academics, policymakers, and stakeholders

Keywords : Environmental Accounting, Riset And Development,Ethics,Earning Response Coefficient

DOI: 10.7176/RJFA/10-24-17

Publication date: December 31^st 2019