Impact of Green Management and Earning Management of Energy Companies in Indonesia

Suripto Suripto, Dedy Hermawan, Putri Irmal Sari and Ahmad Rifai
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Suripto Suripto: Department of Business Administration, Faculty of Social and Political Science, Lampung University, Indonesia.
Dedy Hermawan: Department of Public Administration, Faculty of Social and Political Science, Lampung University, Bandar Lampung, Indonesia.
Putri Irmal Sari: Department of Business Administration, Faculty of Social and Political Science, Lampung University, Indonesia
Ahmad Rifai: Department of Business Administration, Faculty of Social and Political Science, Lampung University, Indonesia

International Journal of Energy Economics and Policy, 2022, vol. 12, issue 3, 192-196

Abstract: This study examines the effect of green management on earnings management in energy companies in Indonesia. The green management variable is proxied by environmental management, environmental performance, and environmental environment by using secondary data. The data used in this study is a regression panel data analysis for the 2015-2019 period. This study finds that green management does not have an impact on earnings management, but the size of the company that determines earnings management. The implication is that energy companies in Indonesia that implement green management do not determine companies to practice earnings management. On the other hand, the practice of earnings management is determined by the size of the company. Large companies tend to practice earnings management in providing financial statement information. Simultaneously, the green management variable and the size of the company together determine the company's earnings management practices in energy companies in Indonesia.

Keywords: Green Management; Size Company; Earnings Management (search for similar items in EconPapers)
JEL-codes: M40 N75 Q56 (search for similar items in EconPapers)
Date: 2022
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