The Effect of Real Profit Management and Green Accounting Disclosureon Stock Returnswith Profit abilityasa Moderating Variable – AJHSSR

The Effect of Real Profit Management and Green Accounting Disclosureon Stock Returnswith Profit abilityasa Moderating Variable

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The Effect of Real Profit Management and Green Accounting Disclosureon Stock Returnswith Profit abilityasa Moderating Variable

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ABSTRACT : The purpose of this study was to see the effect of real earnings management, greenaccounting disclosure, and profitability as a moderating variable on stock returns.Using multiple linear regression with secondary data derived from annual financialreports and sustainability reports The samples taken came from companies that havebeen listed on the Indonesia Stock Exchange in the basic and chemical industry sub-sector for 2019–2021, with a total sample of 40 companies. The t test results show thatREMhasaneffectonstockreturnsandthatROAcanmoderateREM.Greenaccounting has no significant effect, and ROA cannot moderate the effects of greenaccountingon stockreturns.

WORD KEY: Stockreturns,REM, ,Green Accounting,ROA