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All Journal Jurnal Pendidikan Akuntansi Indonesia EL-MUHASABA Monex: Journal of Accounting Research Indonesian Journal of Sustainability Accounting and Management AKRUAL: Jurnal Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ULTIMA Accounting JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akurasi : Jurnal Studi Akuntansi dan Keuangan Prosiding Konferensi Nasional PKM-CSR JRABA Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Proceeding National Conference Business, Management, and Accounting (NCBMA) Indonesian Journal of Sustainability Accounting and Management Proceeding of International Conference on Entrepreneurship (IConEnt)
Triwacananingrum, Wijaya
Fakultas Ekonomi Dan Bisnis Universitas Pelita Harapan, Indonesia
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences

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PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) TERHADAP EARNINGS MANAGEMENT YANG DIMODERASI OLEH BOARD GENDER DIVERSITY PADA ASEAN-5 Wijaya Triwacananingrum; Nasyrul Adha Akhnafulloh
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The purpose of this study is to empirically examine the impact of Environmental, Social, and Governance (ESG) performance practices on earnings management, using gender diversity as a moderating variable. This research focuses on non-banking companies in five ASEAN countries: Indonesia, Malaysia, the Philippines, Singapore, and Thailand, from 2015 to 2024. The sampling was purposive, based on a total of 1,310 observations analyzed using panel data regression and the Fixed Effects Model. Labor management variables were evaluated using Kothari's (2005) Absolute Discretionary Accruals model, while ESG work practices were evaluated using Refinitiv scores. Research findings indicate that ESG has a significant and negative impact on labor management. This illustrates Agency Theory, which states that ESG commitment effectively enhances transparency and drives managerial opportunities. However, the moderation results indicate that gender differences do not significantly affect the relationship between ESG and workforce management. This indicates that female directors in ASEAN have not yet reached a critical mass, with an average of 14.49 percent, making their impact more symbolic than substantial in terms of oversight. The implication of this research is that investors are advised to use the ESG score as a reliable primary indicator in assessing risk and the quality of financial reports, regardless of the current gender composition of the board.
Co-Authors 'Alim, Nur Aloysius Harry Mukti Angela Merici Biuty Azaria, Andrea Benedictus Daniel Pradipta See Christian Yonathan Philia Devina Rizky Amalia Elizabeth Yohanes Ellesia Briohny Gunawan Erlyn, Patricia Hamdari, Janice Irene Monica Plesley Jemmima Rachmadita Jessica Tedja Jovita Marcella Maria Dewanti Timbo Maria Euginia Mufti Adhiprawira Putera Muhammad Gifari Nasyrul Adha Akhnafulloh Novia, Giovani Priscilla, Savira Sandra Rayhan Mahatma Harikusuma Redilla Wisman Rembulan, Sri Shelly Lolitha Silphianie Su, Sienish Valerie, Valerie Velda Verika Violin Meidy Theresia Wijaya, Gabriella Michelle