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Rida Perwita Sari
Universitas Pembangunan Nasional "Veteran" Jawa Timur, Surabaya, Indonesia
Economics, Econometrics & Finance

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The Effect of Environmental and Social Performance on Earnings Management in the Sri-Kehati Index Novi Eka Nadias; Rida Perwita Sari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6896

Abstract

The rapid development of the business world encourages business actors to carry out various strategies, including earnings management, to present good financial reports. Earnings management is a strategy to show positive financial information that contradicts actual conditions. On this basis, companies carry out earnings management to achieve the company's profit target in the future. This study is focused on proving the effect of environmental and social performance on earnings management with the population used, namely SRI-KEHATI Index companies listed on the IDX in 2020-2023. This research is a quantitative study with a sampling method, namely purposive sampling, so that a sample of 11 companies with 4 years of observation is obtained. The data used in this study are secondary data obtained through financial reports and company sustainability reports. Data analysis in this study used Partial Least Squares (PLS). The results showed that environmental performance has a significant effect on earnings management. Meanwhile, social performance does not affect earnings management.
The Effect of Good Corporate Governance on Financial Performance Mediated by Earnings Management Shalsya Dian Aprilyana; Rida Perwita Sari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7204

Abstract

This study examines the impact of Good Corporate Governance on financial performance, considering the role of earnings management as a mediating variable. Good Corporate Governance works to increase transparency and accountability, and reduce information asymmetry, both of which can impact a company's financial performance. This research is expected to add to the literature on the relationship between Good Corporate Governance, earnings management, and financial performance. Quantitative research methods are used in this study. The data used in this study are secondary data taken from the company's annual financial statements. The analytical tool used in this research is Partial Least Squares (PLS). The population in this study is a State-Owned Enterprise company listed on the Indonesian Stock Exchange from 2020 to 2023. The results of this study indicate that Good Corporate Governance affects Financial Performance, but it does not affect earnings management. Conversely, Earnings Management affects Financial Performance, and it does not mediate the effect of Good Corporate Governance on Financial Performance.
Co-Authors Novi Eka Nadias Shalsya Dian Aprilyana