THE IMPACT OF ESG PERFORMANCE AND CORPORATE FINANCIAL CONDITION ON EARNINGS MANAGEMENT PRACTICES IN INDONESIA
ABSTRAK Manajemen laba yang efektif dapat memengaruhi transparansi dan akuntabilitas laporan keuangan perusahaan, sementara kinerja ESG (Environmental, Social, and Governance) berperan penting dalam keberlanjutan bisnis. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kondisi keuangan...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Muhammadiyah Palopo, Lembaga Penerbitan dan Publikasi Ilmiah (LPPI)
2025-04-01
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| Series: | Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi |
| Online Access: | https://journal.stiem.ac.id/index.php/jureq/article/view/2322 |
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| author | Kennardi Tanujaya Caesar Dharmawan |
| author_facet | Kennardi Tanujaya Caesar Dharmawan |
| author_sort | Kennardi Tanujaya |
| collection | DOAJ |
| description | ABSTRAK
Manajemen laba yang efektif dapat memengaruhi transparansi dan akuntabilitas laporan keuangan perusahaan, sementara kinerja ESG (Environmental, Social, and Governance) berperan penting dalam keberlanjutan bisnis. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kondisi keuangan perusahaan dan kinerja ESG terhadap praktik manajemen laba, serta implikasinya di Indonesia. Penelitian ini menggunakan data dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yang secara konsisten mengungkapkan laporan keberlanjutan dalam periode tujuh tahun terakhir. Metode analisis yang diterapkan adalah regresi panel, dengan aplikasi Eviews 12 untuk mendukung pengolahan data. Hasil penelitian menunjukkan bahwa kinerja ESG berpengaruh positif terhadap praktik manajemen laba dan kondisi keuangan perusahaan memiliki pengaruh signifikan negatif. Temuan ini mengindikasikan bahwa meskipun perusahaan dengan kinerja ESG tinggi mungkin merasa tertekan untuk menunjukkan kinerja finansial yang baik, kondisi keuangan yang baik tidak selalu mendorong perusahaan untuk melakukan manajemen laba. ABSTRACT
Effective earnings management can influence the transparency and accountability of a company's financial reports, while ESG (Environmental, Social, and Governance) performance plays a crucial role in business sustainability. The purpose of this research is to analyze the impact of a company's financial condition and ESG performance on earnings management practices, as well as its implications in Indonesia. This study uses data from companies listed on the Indonesia Stock Exchange (IDX) that have consistently disclosed sustainability reports over the past seven years. The analytical method applied is panel regression, utilizing Eviews 12 software to support data processing. The results indicate that ESG performance has a positive effect on earnings management practices, while the company's financial condition has a significant negative impact. These findings suggest that although companies with high ESG performance may feel pressured to demonstrate good financial performance, strong financial conditions do not always encourage companies to engage in earnings management. |
| format | Article |
| id | doaj-art-73e3f0b6d6cf43f4b3a2e34802b5bed9 |
| institution | DOAJ |
| issn | 2088-7485 2684-9313 |
| language | Indonesian |
| publishDate | 2025-04-01 |
| publisher | Universitas Muhammadiyah Palopo, Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) |
| record_format | Article |
| series | Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi |
| spelling | doaj-art-73e3f0b6d6cf43f4b3a2e34802b5bed92025-08-20T03:10:11ZindUniversitas Muhammadiyah Palopo, Lembaga Penerbitan dan Publikasi Ilmiah (LPPI)Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi2088-74852684-93132025-04-0114120121310.35906/equili.v14i1.2322898THE IMPACT OF ESG PERFORMANCE AND CORPORATE FINANCIAL CONDITION ON EARNINGS MANAGEMENT PRACTICES IN INDONESIAKennardi Tanujaya0Caesar Dharmawan1Universitas Internasional BatamUniversitas Internasional BatamABSTRAK Manajemen laba yang efektif dapat memengaruhi transparansi dan akuntabilitas laporan keuangan perusahaan, sementara kinerja ESG (Environmental, Social, and Governance) berperan penting dalam keberlanjutan bisnis. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kondisi keuangan perusahaan dan kinerja ESG terhadap praktik manajemen laba, serta implikasinya di Indonesia. Penelitian ini menggunakan data dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yang secara konsisten mengungkapkan laporan keberlanjutan dalam periode tujuh tahun terakhir. Metode analisis yang diterapkan adalah regresi panel, dengan aplikasi Eviews 12 untuk mendukung pengolahan data. Hasil penelitian menunjukkan bahwa kinerja ESG berpengaruh positif terhadap praktik manajemen laba dan kondisi keuangan perusahaan memiliki pengaruh signifikan negatif. Temuan ini mengindikasikan bahwa meskipun perusahaan dengan kinerja ESG tinggi mungkin merasa tertekan untuk menunjukkan kinerja finansial yang baik, kondisi keuangan yang baik tidak selalu mendorong perusahaan untuk melakukan manajemen laba. ABSTRACT Effective earnings management can influence the transparency and accountability of a company's financial reports, while ESG (Environmental, Social, and Governance) performance plays a crucial role in business sustainability. The purpose of this research is to analyze the impact of a company's financial condition and ESG performance on earnings management practices, as well as its implications in Indonesia. This study uses data from companies listed on the Indonesia Stock Exchange (IDX) that have consistently disclosed sustainability reports over the past seven years. The analytical method applied is panel regression, utilizing Eviews 12 software to support data processing. The results indicate that ESG performance has a positive effect on earnings management practices, while the company's financial condition has a significant negative impact. These findings suggest that although companies with high ESG performance may feel pressured to demonstrate good financial performance, strong financial conditions do not always encourage companies to engage in earnings management.https://journal.stiem.ac.id/index.php/jureq/article/view/2322 |
| spellingShingle | Kennardi Tanujaya Caesar Dharmawan THE IMPACT OF ESG PERFORMANCE AND CORPORATE FINANCIAL CONDITION ON EARNINGS MANAGEMENT PRACTICES IN INDONESIA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi |
| title | THE IMPACT OF ESG PERFORMANCE AND CORPORATE FINANCIAL CONDITION ON EARNINGS MANAGEMENT PRACTICES IN INDONESIA |
| title_full | THE IMPACT OF ESG PERFORMANCE AND CORPORATE FINANCIAL CONDITION ON EARNINGS MANAGEMENT PRACTICES IN INDONESIA |
| title_fullStr | THE IMPACT OF ESG PERFORMANCE AND CORPORATE FINANCIAL CONDITION ON EARNINGS MANAGEMENT PRACTICES IN INDONESIA |
| title_full_unstemmed | THE IMPACT OF ESG PERFORMANCE AND CORPORATE FINANCIAL CONDITION ON EARNINGS MANAGEMENT PRACTICES IN INDONESIA |
| title_short | THE IMPACT OF ESG PERFORMANCE AND CORPORATE FINANCIAL CONDITION ON EARNINGS MANAGEMENT PRACTICES IN INDONESIA |
| title_sort | impact of esg performance and corporate financial condition on earnings management practices in indonesia |
| url | https://journal.stiem.ac.id/index.php/jureq/article/view/2322 |
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