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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Mhd. Yazid Al Amin
Universitas Sebelas Maret
Economics, Econometrics & Finance

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ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE AND EARNINGS MANAGEMENT: THE ROLE OF AUDIT QUALITY Mhd. Yazid Al Amin; Edy Supriyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i3.20741

Abstract

Grounded in Agency and Stakeholder theories, this research explores the influence of Environmental, Social, and Governance (ESG) performance on earnings management, while also assessing whether audit quality serves as a moderating factor. The magnitude of earnings manipulation is evaluated using discretionary accruals. By applying a purposive sampling technique, the study analyzes 238 firm-year observations from non-financial corporations registered on the Indonesia Stock Exchange between 2020 and 2024. The data is processed utilizing Moderated Regression Analysis (MRA). The empirical outcomes reveal that organizations demonstrating superior ESG achievements are less likely to engage in earnings management. Conversely, audit quality, measured by the presence of a Big Four auditor, fails to show a significant moderating effect in reinforcing the linkage between ESG practices and reduced earnings manipulation. Keywords : Earnings Management, ESG, Audit Quality.
Co-Authors Edy Supriyono