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Author

Danang Satriadharma Priyanda

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Open access Sep 2026

THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE ON EARNINGS MANAGEMENT: THE MODERATING ROLE OF CORPORATE GOVERNANCE

This study examines the effect of Environmental, Social, and Governance (ESG) performance on earnings management, with gender diversity on the board of commissioners and managerial ownership serving as moderating variables. The study focuses on companies listed on the Indonesia Stock Exchange (IDX) during 2021-2025 per...

Ayu Chairina Laksmi, Danang Satriadharma Priyanda · 0 citations

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