Pengaruh ukuran perusahaan, leverage terhadap kualitas informasi akuntansi dengan kinerja lingkungan sebagai variabel moderasi
T Tujuan penelitian ini adalah untuk menguji pengaruh ukuran perusahaan dan leverage terhadap kualitas informasi akuntansi dengan kinerja lingkungan sebagai variabel moderasi. Proksi dari kualitas informasi akuntansi, yaitu (timeliness, feedback value, predictive value, dan faithful represtentation). Sampel penelitian adalah perusahaan yang terdaftar di BEI pada tahun 2013-2015 pada dan mengikuti program PROPER. Metode purposive sampling digunakan dalam pemilihan sampel sehingga diperoleh sampel sebanyak 35 perusahaan dengan total pengamatan masing-masing regresi yaitu 105 data observasi selama 3 tahun.. Teknik analisis data menggunakan analisis regresi berganda.Berdasarkan hasil pengujian hipotesis, diperoleh hasil bahwa variable ukuran perusahaan dan leverage berpengaruh positif signifikan terhadap timelines ,kinerja lingkungan memperkuat hubungan ukuran perusahaan terhadap timeliness dan kinerja lingkungan memperlemah hubungan antara leverage terhadap timeliness, ukuran perusahaan berpengaruh positif signifikan terhadap feedback value, leverage tidak berpengaruh terhadap feedback value, Kinerja lingkungan memperkuat hubungan ukuran perusahaan terhadap feedback valu, Kinerja lingkungan tidak memperlemah hubungan antara leverage terhadap feedback value, Ukuran perusahaan berpengaruh positif signifikan terhadap nilai prediktif, Leverage berpengaruh negatif signifikan terhadap nilai prediktif, Kinerja lingkungan tidak memperkuat hubungan ukuran perusahaan terhadap nilai prediktif, Kinerja lingkungan tidak memperlemah hubungan leverage terhadap nilai prediktif, Ukuran perusahaan tidak berpengaruh terhadap faithful representation, Leverage berpengaruh negatif signifikan terhadap faithful representation, Kinerja lingkungan memperkuat hubungan ukuran perusahaan terhadap faithful representation, kinerja lingkungan tidak memperlemah hubungan leverage terhadap faithful representation
T The purpose of this study is to examine the influence of Firm Size and leverage on the quality of accounting information with Environmental Performance as Moderating Variable. Proxy of accounting quality information, ie (timeliness, feedback value, predictive value, and faithful represtentation). The sample in this research companies listed on the Indonesia Stock Exchange during the period 2013 until 2015 and following programe of PROPER. The sample of this research was determined by purposive sampling to obtain a sample of 35 companies with total observation of each regression is 105 observation data during 3 years. Data analysis analyzed by using multiple regression techniques.Based on the result of hypothesis test, it is found that firm size and leverage variable have significant positive effect to timelines, environmental performance strengthen the relationship between firm size to timeliness and environmental performance weaken the relationship between leverage to timeliness, firm size have positive significant effect to feedback value, leverage has no effect on Feedback value, environmental performance strengthens the relationship between the firm size to feedback value, environmental performance does not weaken the relationship between leverage to feedback value, firm size positively significant to predictive value, leverage has significant negative effect to predictive value, environmental performance does not strengthens the relationship of firm size to predictive value , environmental performance does not weaken the relationship leverage to predictive value, firm size does not affect faithful representation, Leverage influence Negative significance to faithful representation, Environmental performance strengthens the firm size relationship to faithful representation, environmental performance does not weaken the relationship leverage to faithful representation