<![CDATA[This study aims to examine the moderating role of Good Corporate Governance (GCG) in the relationship between Corporate Social Responsibility (CSR), CEO characteristics, prudence, and earnings management in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. A total of 31 companies were selected as samples through purposive sampling. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS version 3. The findings indicate that CSR and prudence are negatively associated with earnings management, whereas CEO characteristics do not exhibit a statistically significant direct association. Furthermore, the findings indicate a statistically significant moderating association between GCG and the relationship between CEO characteristics and earnings management (β = –0.219, p = 0.039). In contrast, the moderating effects of GCG on the relationships between CSR and earnings management and between prudence and earnings management are not statistically significant. The originality of this study lies in the integration of CSR, CEO characteristics, prudence, and GCG into a comprehensive research framework within the post-pandemic Indonesian manufacturing context. Previous studies have predominantly examined these variables separately, thereby failing to explain governance effectiveness based on the source of opportunistic managerial behavior being monitored. This study contributes to the literature on corporate governance and earnings management and provides practical implications for strengthening governance practices and improving the sustainability of financial reporting quality.]]>
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