Cecilia Elsya Trescova, . (2025) PENGARUH ESG DAN MANAJEMEN LABA TERHADAP RISIKO PERUSAHAAN DENGAN BOARD DIVERSITY SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This quantitative research aims to examine the effect of Environmental, Social, and Governance (ESG) and earnings management on firm risk, with Board Diversity as a moderating variable. The data used in this study are secondary data obtained from annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2023 period. The purposive sampling method was employed for sample selection, resulting in 194 observations. Panel data regression analysis was conducted using STATA 17 software. The results indicate that ESG has no significant effect on firm risk, while earnings management has a positive effect on firm risk. Furthermore, Board Diversity does not strengthen the effect of ESG on firm risk and weakens the positive effect of earnings management on firm risk
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2110112132] [Pembimbing: Amrie Firmansyah] [Penguji 1: Erna Hernawati] [Penguji 2: Shinta Widyastuti] |
| Uncontrolled Keywords: | firm risk, ESG, earnings management, board of directors, profitability |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | CECILIA ELSYA TRESCOVA |
| Date Deposited: | 19 Aug 2025 03:47 |
| Last Modified: | 19 Aug 2025 03:47 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37941 |
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