PENGARUH ENVIRONMENT, SOCIAL, & GOVERNANCE (ESG) PERFORMANCE TERHADAP EARNINGS MANAGEMENT DENGAN PERAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI

Shouma Farhan Badruzzaman, . (2026) PENGARUH ENVIRONMENT, SOCIAL, & GOVERNANCE (ESG) PERFORMANCE TERHADAP EARNINGS MANAGEMENT DENGAN PERAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study uses a quantitative approach to examine the effect of ESG performance on earnings management, with board gender diversity as a moderating variable. The population consists of manufacturing companies listed on the Indonesia Stock Exchange over the last three years (2022–2024). The sample comprises 88 companies with a total of 244 firm-year observations. The study relies on secondary data obtained from companies annual reports and sustainability reports. Hypothesis testing is conducted using STATA version 13 with a 5% (0.05) significance level. The results indicate that ESG performance has a positive effect on earnings management, while board gender diversity, as a moderating variable, is unable to moderate the relationship between ESG performance and earnings management. The findings suggest that ESG may be associated with income-increasing earnings management practices. In addition, this study contributes to the corporate governance literature by showing that board gender diversity is not yet effective as a moderating mechanism in emerging markets, particularly when female representation on the board remains low.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112125] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Amrie Firmansyah] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: ESG; Gender Diversity; Earnings Management; Sustainability
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: SHOUMA FARHAN BADRUZZAMAN
Date Deposited: 05 Aug 2026 07:26
Last Modified: 05 Aug 2026 07:26
URI: http://repository.upnvj.ac.id/id/eprint/41856

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