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dc.contributor.authorTrisnawati, Rina
dc.contributor.authorWiyadi
dc.contributor.authorSetiawati, Erma
dc.date.accessioned2017-01-07T02:16:52Z
dc.date.available2017-01-07T02:16:52Z
dc.date.issued2016-12-17
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dc.identifier.isbn978-967-13952-7-1
dc.identifier.urihttp://hdl.handle.net/11617/8113
dc.description.abstractThis study aimed to examine the effect of the Sustainability reporting on earning management for all of companies participated in Indonesian Sustainability report Award (ISRA) 2015. Sustainability reporting is a testament to the commitment of the company to the communities that consists of three elements which are economic performance, environmental performance, and social performance. ISRA is an award given to companies that have made reporting on activities related to environmental, social and economic aspects in addition to sustaining the company itself, This study used data companies listed in Indonesia Stock Exchange and registered for the ISRA in 2015., The ISRA 2015 followed by 37 companies including 4 foreign companies and 1 non listed company. Therefore, the total sample is 33 companies during 2013-2015 periods.. The independent variables are economic disclosure, environmental disclosure, and social disclosure. These variables are measured by disclosure index of Sustainability reporting guidelines from Global Reporting Initiative (GRI) G4. The dependent variable is earning management which measured by discretionary accruals. The results show that all dimensions of sustainability reporting have negative significance on earning management.in_ID
dc.language.isoenin_ID
dc.subjectsustainability reportingin_ID
dc.subjectearning managementin_ID
dc.subjectISRAin_ID
dc.titleSustainability Reporting And Earning Management (Empirical Studies in the companies that participated in the Indonesian Sustainability Reporting Award (ISRA))in_ID
dc.typeArticlein_ID


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