Pengaruh Sustainability Report Disclosure terhadap Keinformatifan Laba Akuntansi dengan Kepemilikan Asing sebagai Variabel Moderating

This study aims to analyze the effect of sustainability report disclosure on informativeness accounting earnings with foreign ownership as a moderating variable. The which is dependent variable in this research measured by Earning Response Coefficient (ERC) value. Sustainability independent SRDI value, namely index based GRI G4 for sample companies 2016 observation year and 2017-2019 using Standard index. Foreign acts FS result number shares owned parties divided total outstanding shares. uses control variables, market book ratio, leverage, firm size. population were listed Indonesia Stock Exchange 2016-2019 sampling method, purposive technique so that final was 60 companies. analysis used moderated regression (MRA). Overall, results indicate does not significant positive earnings. has relationship between