The Effect of Implementing Green Accounting and CSR Disclosures on the Quality of Financial Reporting With Institutional Ownership as a Moderation Variable
Anissa Wulan Dupa,
Ahmad Hizazi,
Ilham Wahyudi
Abstract:The purpose of this study was to investigate the effects of incorporating green accounting and corporate social responsibility (CSR) disclosure on the quality of financial reporting, with a focus on the energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The researchers collected secondary data from the official website of the Indonesia Stock Exchange (www.idx.co.id) or the company websites using purposive sampling. To analyze the data, the researchers employed panel data regressi… Show more
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