PERAN ENTRENCHMENT EFFECT DARI KONSENTRASI KEPEMILIKAN UNTUK PENINGKATAN KUALITAS LABA

Abstract

Abstract: Entrenchment Effect Role of Ownership Concentration for Increasing Earnings Quality. The research objective was to examine the moderating role of ownership concentration in the effect of disclosure of sustainability report information on earnings quality. The research method used is moderating regression analysis with a sample of 447 reports for the 2010-2018 period. This study found the role of the entrenchment effect of ownership concentration to moderate the disclosure of sustainability information on earnings quality. Concentrated companies can make disclosure of sustainability information to act opportunistically. In addition, these findings also indicate that companies need to consider many aspects related to developing earnings quality.

Keywords

• konsentrasi kepemilikan
• kualitas laba
• laporan keberlanjutan
• tata kelola