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All Journal TOFEDU: The Future of Education Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Zai, Fajarman
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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PENGARUH PRUDENCE, GOOD CORPORATE GOVERNANCE, DAN MANAJEMEN LABA TERHADAP KUALITAS LABA Zai, Fajarman; Ardaninggar, Sasmita Sari
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh prudence, good corporate governance, dan manajemen laba terhadap kualitas laba, studi empiris pada perusahaan consumer non-cyclicals yang terdaftar di bursa efek indonesia periode 2018-2022. Populasi dalam penelitian ini adalah 125 perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Sehingga diperoleh sampel yang digunakan sebanyak 23 perusahaan. Jenis data yang digunakan adalah sekunder. Teknik analisis yang digunakan adalah analisis regresi data panel, setelah melakukan olah data statistik diperoleh hasil variabel prudence akuntansi dalam penelitian ini berpengaruh positif terhadap kualitas laba, variabel good corporate governance dalam penelitian ini berpengaruh positif terhadap kualitas laba, dan variabel manajemen laba dalam penelitian ini berpengaruh negatif terhadap kualitas laba.
Literature Review: Environmental, Social, and Governance (ESG) Yunita, Amalia Rizki; Zai, Fajarman; Khohaerudin, Muhamad; Maimunah, Siti; Kusumaningsih, Ani
The Future of Education Journal Vol 5 No 1 (2026): #2 IN PROGRESS
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1656

Abstract

This study aims to examine developments and empirical findings related to the influence of Environmental, Social, and Governance (ESG) through a literature review. Data were obtained from 30 scientific journal published between 2021 and 2025 and collected through a systematic search using Google Scholar with the help of the Publish or Perish application. A literature review with descriptive analysis was conducted to identify research trends, the most frequently used variables, and patterns in previous empirical findings. The results indicate that most studies report ESG as having an influence on financial performance, firm performance, firm value, profitability, and earnings management. Specifically, 70% of the reviewed studies documented a significant effect of ESG, while 30% reported insignificant results. Financial performance emerged as the most frequently examined dependent variable, followed by firm performance and firm value. These findings suggest that ESG is increasingly viewed as a crucial factor in supporting business sustainability and enhancing investor confidence. Nevertheless, variations in empirical results indicate opportunities for future research to further explore contextual factors that may strengthen or weaken the influence of ESG.
Co-Authors Ardaninggar, Sasmita Sari Khohaerudin, Muhamad Kusumaningsih, Ani Siti Maimunah Yunita, Amalia Rizki