Peran Good Corporate Governance dalam Hubungan Corporate Social Responsibility dan Manajemen Laba terhadap Keberlanjutan pada Sektor Consumer Non-Cyclicals

Rita Acnelsa (Universitas Tanjungpura)
Ibnu Aswat (Universitas Tanjungpura)
Muhammad Fahmi (Universitas Tanjungpura)

Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi

This study aims to examine the influence of Corporate Social Responsibility (CSR) and earnings management on corporate sustainability, with Good Corporate Governance (GCG) serving as a moderating variable, among companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach with purposive sampling, yielding 100 data points from financial statements, annual reports, and sustainability reports of each company. Data analysis techniques utilize SPSS version 32, including classical assumption tests, multiple linear regression, and MRA. The results indicate that Corporate Social Responsibility does not have a significant effect on corporate sustainability; earnings management has a positive and significant effect on corporate sustainability; and Good Corporate Governance does not moderate the effect of Corporate Social Responsibility on corporate sustainability but does moderate the effect of earnings management on corporate sustainability.