Jurnal Dinamika Akuntansi dan Bisnis Vol. 7(1), 2020, pp 69-86 69 The Role of Corporate Governance as a Moderating Variable on Earnings Management and Carbon Emission Disclosure Ayu Astari* 1 , Erwin Saraswati 2 , Lilik Purwanti 3 123 Universitas Brawijaya, Indonesia *Corresponding author: ayuastari07@gmail.com 1. Introduction In 2010, Burger King decided to stop purchasing palm oil from PT. Sinar Mas Agro Resources and Technology (SMART), because the suppling company has involved in the destruction of tropical forests, and other following consequences which contributed to global climate change or global warming (Neviana, 2010). The issues regarding climate change and its impact have led to the emergence of regulations to reduce the number of ARTICLE INFORMATION ABSTRACT Article history: Received date: 9 Januari 2020 Received in revised form: 19 March 2020 Accepted: 24 March 2020 Available online: 12 April 2020 The purpose of this study is to examine the influence of earnings management on carbon emission disclosure with corporate governance as a moderating variable. The population was companies in the sector of industry and chemical, agriculture, energy, transportation listed on the Indonesia stock exchange (IDX). Based on the purposive sampling method, 12 companies were selected as the samples (60 firm- year observations). The data analysis technique used is the moderate regression analysis (MRA). The results showed that the earnings management has a significant positive effect on carbon emission disclosure. The board of commissioner size moderates the influence of the earnings management on the carbon emission disclosure. The board of directors has a role in affecting the carbon emission disclosure, while the independent commissioners, the institutional ownership, and the audit committee meetings do not have a significant effect on weakening the effect of profit management on carbon emission disclosure. Pengaruh Manajemen Laba Terhadap Pengungkapan Emisi Karbon dengan Corporate Governance sebagai Variabel Moderasi ABSTRAK Tujuan penelitian ini adalah menguji pengaruh manajemen laba terhadap pengungkapan emisi karbon dimana corporate governance berperan sebagai variabel moderasi. Teknik analisis menggunakan moderate regression analysis (MRA). Populasi penelitian adalah perusahaan sektor industri dasar dan kimia, pertanian, energi, transportasi yang terdaftar di bursa efek Indonesia (BEI). Berdasarkan metode purposive sampling, 12 sampel perusahaan dipilih (60 observasi). Hasil penelitian menunjukkan bahwa adanya praktik manajemen laba dalam perusahaan dapat meningkatkan pengungkapan informasi emisi karbon. Dewan komisaris berperan dalam mempengaruhi pengungkapan emisi karbon, sedangkan dewan komisaris independen, kepemilikan institusional, dan jumlah pertemuan audit committee tidak memiliki peran dalam hubungan antara manajemen laba terhadap pengungkapan emisi karbon. Keywords: Earnings management, carbon emission, corporate governance, disclosure Citation: Astari, A., Saraswati, E., & Purwanti, L. (2020). The role of corporate governance as a moderating variable on earnings management and carbon emission disclosure. Jurnal Dinamika Akuntansi dan Bisnis, 7(1), 69-86 Kata Kunci: Manajemen laba, emisi karbon, corporate governance, pengungakapan https://dx.doi.org/ 10.24815/jdab.v7i1.15402