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All Journal Economica: Jurnal Ekonomi Islam Aktiva : Jurnal Akuntansi dan Investasi FINANCIAL : JURNAL AKUNTANSI Journal of Contemporary Accounting Shafin: Sharia Finance and Accounting Journal Journal of Accounting and Digital Finance Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Jurnal Bakti Humaniora Tintamas: Jurnal Pengabdian Indonesia Emas Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Arismaya, Anisa Dewi
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Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peran moderasi manajemen laba dalam hubungan ESG disclosure, working capital turnover, dan konservatisme terhadap kinerja keuangan Azlya, Chalida Nashwa; Arismaya, Anisa Dewi
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 2 No. 1 (2025): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v2i1.1643

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) disclosure, working capital turnover, and accounting conservatism on financial performance, with earnings management as a moderating variable, in companies listed on the Jakarta Islamic Index 30 (JII 30) from 2019 to 2023. This study employs a quantitative approach with purposive sampling, yielding a research sample of 65 observations. Panel data were analysed using Moderated Regression Analysis (MRA). The results indicate that environmental disclosure has no significant impact on financial performance. In contrast, social disclosure has a negative and significant effect, and governance disclosure has a positive but insignificant effect. Furthermore, working capital turnover and accounting conservatism both exhibit adverse and significant effects on financial performance. The MRA results indicate that earnings management does not moderate the effects of ESG disclosure, working capital turnover, and accounting conservatism on financial performance.
Co-Authors Aimi, Fanny Nurul Azlya, Chalida Nashwa Muhammad Anis, Muhammad Nur Isnaini Raditya Ferdianto Rani, Siti Barokah Satria Avianda Nurcahyo