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All Journal Jurnal Akuntansi & Auditing Indonesia GEMA EKONOMI Jambura Accounting Review Jurnal Mantik Prosiding National Conference for Community Service Project Global Financial Accounting Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi
Handoko Karjantoro
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Environmental, Social and Governance Disclosure Impacts on Earnings Management in Indonesia Itan, Iskandar; Nazara, Eka Prasetya; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11345

Abstract

Purpose - This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on earnings management practices among companies listed on the Indonesia Stock Exchange (IDX). It explores how ESG transparency influences corporate financial reporting behavior. Research Method - This study uses data from Thomson Reuters, covering 86 IDX-listed companies that disclosed ESG information during the 2019-2023 period. Findings - It revealed that ESG disclosure in the environmental and social dimensions is found to reduce earnings management practices, while governance disclosure shows no significant effect. Companies with higher revenue levels are more effective in leveraging ESG disclosure to enhance transparency. Implication - This study offers a novel contribution by examining the influence of ESG disclosure on earnings management in Indonesia, while also considering company revenue levels as a comparative factor. The findings hold important policy and practical implications, especially for regulators and corporate management, in understanding the broader impact of ESG practices on the integrity of financial reporting.
Co-Authors Aqika Nisa Fadillah Chen, Robin Erna Wati erna wati Halim, Joice Hendi, Hendi Iskandar Itan, Iskandar Jeslyn, Jeslyn Jurnali, Teddy Karina, Ria Laudeciska, Leni Linda Linda Nazara, Eka Prasetya Novita Novita Nurul Istiqomah Padli Rahman Sari Dewi Sari Dewi Sari Dewi Shelsy Shelsy Sudirman Supriyanto Supriyanto Tryen Lux Shandova Manalu Vera Vera vera vera, vera