The Influence Of Environmental Performance And Corporate Governance On Earnings Quality In Coal Mining Companies Listed On The Indonesia Stock Exchange (IDX)
Abstract
This study examines the impact of environmental performance and the implementation of effective corporate governance principles on earnings quality in coal mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Research data were collected from sustainability reports, annual reports, and PROPER ratings, and analyzed using WarpPLS 8.0 software. The results indicate that environmental performance does not have a significant relationship with earnings quality. In contrast, the implementation of Good Corporate Governance (GCG) demonstrates a significant positive effect on enhancing earnings quality. These findings underscore the crucial role of corporate governance mechanisms in ensuring the reliability of financial reporting. To achieve more comprehensive and representative results, future research is recommended to employ alternative indicators for measuring environmental performance and to expand the study’s sample scope.
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Copyright (c) 2026 Muh Aidil, Muhammad Ilham Pakawaru, Ernawaty Usman, Abdul Razik Laneto, Sugianto Sugianto
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EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
