Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Manajemen, Akuntansi
Jihan Zasqia Rizky Syahrudin
Universitas Tanjungpura
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Impact of ESG Disclosure on Real Earnings Management with Firm Size Moderation: A Study on Textile and Retail Sectors Jihan Zasqia Rizky Syahrudin; Hana Dhayan; Nina Febriana Dosinta
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19522

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on Real Earnings Management (REM), with firm size as a moderating variable. Employing an associative quantitative research design, samples were selected using a purposive sampling method, yielding 14 textile, garment, and retail companies listed on the Indonesia Stock Exchange for the 2022–2024 period. Data were analyzed using the Random Effects (RE) model, with a Fixed Effects (FE) model applied as a robustness check. The results indicate that the moderation model offers superior explanatory power, demonstrated by a significant increase in the coefficient of determination from 0.046 to 0.304 after the interaction variable was introduced. The findings prove that ESG disclosure has a negative effect on REM, but this relationship is positively moderated by firm size. This indicates that in larger firms, the effectiveness of ESG in suppressing earnings manipulation tends to weaken due to operational complexity and legitimacy pressures. This study confirms that firm size is an essential component in evaluating the integrity of sustainability reporting.
Co-Authors Hana Dhayan Nina Febriana Dosinta