<![CDATA[Grounded in Agency and Stakeholder theories, this research explores the influence of Environmental, Social, and Governance (ESG) performance on earnings management, while also assessing whether audit quality serves as a moderating factor. The magnitude of earnings manipulation is evaluated using discretionary accruals. By applying a purposive sampling technique, the study analyzes 238 firm-year observations from non-financial corporations registered on the Indonesia Stock Exchange between 2020 and 2024. The data is processed utilizing Moderated Regression Analysis (MRA). The empirical outcomes reveal that organizations demonstrating superior ESG achievements are less likely to engage in earnings management. Conversely, audit quality, measured by the presence of a Big Four auditor, fails to show a significant moderating effect in reinforcing the linkage between ESG practices and reduced earnings manipulation. Keywords : Earnings Management, ESG, Audit Quality.]]>
Copyrights © 2026
