Leksono, Bagus Budi Bowo (2026) PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PERFORMANCE TERHADAP MANAJEMEN LABA DIMODERASI KEBERAGAMAN GENDER PADA PERUSAHAAN YANG TERDAFTAR DI BEI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The primary objective of this empirical research is to assess how Environmental, Social, and Governance (ESG) metrics influence earnings management practices, while concurrently testing the moderating function of board gender diversity. The estimation model integrates control variables to neutralize confounding fundamental attributes, thereby strengthening the robustness of the findings. Based on a causal-quantitative framework, 12 non-financial entities from the LQ45 index were purposively selected, yielding 36 observations over the 2022- 2024 period. Evidence from the Moderated Regression Analysis (MRA) indicates a statistically insignificant relationship between ESG performance and the reduction of earnings management, highlighting that sustainability reporting is often reduced to a mere legitimacy tactic. Additionally, board gender diversity is proven ineffective as a moderator. The phenomenon of token inclusion restricts the minority of female commissioners from exerting the critical ethical monitoring required to prevent financial reporting manipulation. Keywords: ESG Performance, Earnings Management, Board of Commissioners Gender Diversity
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Bagus Budi Bowo Leksono | ||||||||
| Date Deposited: | 07 Jul 2026 02:08 | ||||||||
| Last Modified: | 07 Jul 2026 03:51 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54636 |
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