ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH KINERJA LINGKUNGAN DAN TATA KELOLA PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) |
| Nama: MUH AIDIL |
| Tahun: 2026 |
| Abstrak This research investigates how environmental performance and the application of sound corporate governance practices influence earnings quality among coal mining firms listed on the Indonesia Stock Exchange over the 2020–2024 period. The data were obtained from sustainability reports, annual reports, and the Corporate Performance Rating Assessment Program (PROPER), then processed using WarpPLS 8.0 for analysis. The empirical findings reveal that environmental performance does not show a statistically meaningful association with earnings quality. Conversely, the implementation of Good Corporate Governance (GCG) is proven to exert a positive and significant influence on the improvement of earnings quality. This outcome highlights the importance of governance structures and oversight mechanisms in maintaining the credibility and dependability of financial statements. For broader and more representative insights, subsequent studies are encouraged to consider different proxies in measuring environmental performance and to involve a wider research sample in order to enrich the robustness of the findings. |