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All Journal Journal of Economics, Business, & Accountancy Ventura Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan Ekonomi Jurnal Fairness Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Mandiri
Suranta, Eddy
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Accrual Earnings Management and Real Earnings Management on Environmental, Social, and Governance (ESG) Reporting Performance Fadhilah, Alfiyyah Nuur; Suranta, Eddy
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1001

Abstract

This research aims to offer empirical insights into variations in earnings management within companies categorized in the Environmental, Social, and Governance (ESG) score ranking, and seeks to establish a correlation between earnings management practices and Environmental, Social, and Governance (ESG) performance. The study scrutinizes accrual earnings management alongside real earnings management. The Environmental, Social, and Governance (ESG) score ranking comprises four categories: low, medium, high, and severe. Accrual earnings management is gauged through the modified Jones model, while real earnings management is assessed using three proxies ABNCFO, ABNPROD, and ABNDISC. The research focuses on manufacturing companies possessing Environmental, Social, and Governance (ESG) scores and adopts a purposive sampling approach. The outcomes reveal distinctions between ABNCFO and ABNPROD real earnings management in the severe and low ESG rating groups, whereas no differences exist in accrual earnings management and ABNPROD real earnings management. Additionally, the study establishes that ABNCFO and ABNDISC real earnings management significantly influence Environmental, Social, and Governance (ESG) performance positively. Conversely, accrual earnings management shows no adverse impact on Environmental, Social, and Governance (ESG) performance, and ABNPROD real earnings management exhibits a positive albeit insignificant effect on Environmental, Social, and Governance (ESG) performance. The practical implication of this research is that when the company has a high ESG score which reflects the uncertainty of the company's future operations, the company tends to carry out real earnings management in the form of abnormal cash flow operations (ABNCFO) and abnormal discretionary expenses (ABNDISC).
Co-Authors Adinata, Kamil agus rahmat Andina, Ariane Satri Anggraini, Shabira Dwi Anita Anggraini Audia Salsabila, Revika Dianty, Andini Tiara Fachruzzaman, Fachruzzaman Fadhilah, Alfiyyah Nuur Fitranita, Vika Fitri, Via Rafiqa Fridian, Sonny Agus Hanafi, Fachruzzaman Hasibuan, Hairani Ramayanti Hertika, Elvira Indriani, Rini jovy, muhammad jovy shidqy Kamaluddin Kamaluddin Kamaludin Kamaludin Kinanti, Syahfira Putri Kresnawati, Kresnawati Lusiarni, Wisa Maeza, Muhammad Farel Martini, Elvi Midiastuty, Pratana Midiastuty, Pratana Puspa Nadia, Refika Prabulana, Rahadian Dopin Puspa Midiastuty, Pratana Putra, Danang Adi Putriani, Eva Radya, Muhammad Fasha Riansyah, Febi Aji Rima Melati Robiansyah, Anton Robinson robinson Saiful Saiful Sherly, Elvis Nopriyanti Simanjuntak, Esra Putri Syahputri, Widia Dwi Ummul Khair