EFFECTS OF COMPANY STRUCTURE ON THE RELATIONSHIP BETWEEN ENVIRONMENTAL AUDITING AND FINANCIAL REPORTING QUALITY

Environmental accounting is based on environmental and economic concepts, criteria and values. Environmental performance improves the financial performance of companies. Which in turn should be invested in to improve environmental performance. In other words, financially, successful companies can provide the necessary resources to improve environmental performance by increasing financial benefits. Financial crises can reduce organizational resources, resulting in reduced managerial authority and reduced investment in activities such as environmental and social activities. Environmental and financial reporting quality. In this research, 175 companies listed on the Indonesia Stock Exchange in the period 2020-2021 have been studied. To test the hypotheses by performing statistical analysis using panel data method using Eviews software tool and linear regression model has been used. Findings show that in general, the structure of companies affects the relationship between environmental auditing and the quality of financial reporting of companies