The Effect Of Capital Structure And Carbon Emission Disclosure On Earnings Quality In Mining Sector Companies Listed On The Indonesia Stock Exchange In 2021-2024
Keywords:
Capital Structure, Carbon Emission Disclosure, Earnings Quality, Indonesia StockAbstract
This study aims to determine the effect of capital structure and carbon emission disclosure on earnings quality in mining sector companies listed on the Indonesia Stock Exchange. The study employs a quantitative approach with a sample of 27 companies, resulting in 108 observations over a four-year period. The results indicate that capital structure proxied by the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) has a significant effect on earnings quality. In contrast, carbon emission disclosure does not have a significant effect on earnings quality. Additional findings show that capital structure (DAR and DER) and carbon emission disclosure collectively exert a simultaneous influence on earnings quality.
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