VALUASI KESADARAN LINGKUNGAN, CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA DENGAN MODERASI KOMITE AUDIT

Amelya Amelya, Asyah Alviona, Dwi Ernawati Sugiarto, Fahmi Febrian, Lukita Wahyu Kristiana, Suripto Suripto

Abstract


This study tries to analyze the effect of Environmental Awareness Valuation, Corporate Social Responsibility on Earning Quality With Audit Committee Moderation. This research uses secondary data, with the type of research being quantitative research that uses a population in the study of a company engaged in finance and investment listed on the Indonesia Stock Exchange with 25 issuers selected at PT Sri Kehati for 2016 to 2020. From the number of issuers, 12 companies will be taken as research samples. Sample selection using purposive sampling technique. The analytical method used is descriptive statistical test, model test consisting of Chow test, Hausman test, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticitytest, autocorrelation test, F hypothesis test, T hypothesis test, and linear regression analysis. multiple. The results of the study partially that the valuation of environmental awareness has no effect on earnings quality, CSR affects earnings quality, and the audit committee does not moderate CSR on earnings quality.

Keywords : Environmental Awareness Valuation, Corporate Social Responsibility, Earning Quality, and Audit Committee.

 

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References


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