Update Artikelilmiah: 51647

DOUGLAS ARTHUR PHILIPHINES TOGATOROP

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, and Governance (ESG), biaya Corporate Social Responsibility (CSR), dan profitabilitas terhadap manajemen laba pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Manajemen laba diukur menggunakan discretionary accruals berdasarkan Modified Jones Model, sementara pengungkapan ESG diukur melalui indeks 30 item yang mengacu pada GRI Standards dan NASDAQ ESG Reporting Guide. Biaya CSR diproksikan dengan rasio total pengeluaran CSR terhadap laba bersih, sedangkan profitabilitas diukur menggunakan Return on Assets (ROA). Penelitian ini menggunakan regresi data panel dengan sampel 64 perusahaan atau 192 observasi firm-year, dan berdasarkan uji Chow, Hausman, serta Lagrange Multiplier, model yang digunakan adalah Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa pengungkapan ESG dan biaya CSR tidak berpengaruh signifikan terhadap manajemen laba, sedangkan profitabilitas (ROA) berpengaruh negatif dan signifikan, sehingga mengindikasikan bahwa kinerja keuangan memiliki peran yang lebih kuat dalam menekan praktik manajemen laba dibandingkan mekanisme keberlanjutan non-keuangan, serta memberikan kontribusi bagi pengembangan literatur akuntansi keberlanjutan dan implikasi praktis bagi peningkatan tata kelola serta transparansi pelaporan keuangan.

Abtrak (Bhs. Inggris)

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure, Corporate Social Responsibility (CSR) cost, and profitability on earnings management in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Earnings management is measured using discretionary accruals based on the Modified Jones Model, while ESG disclosure is assessed through a 30-item index aligned with the GRI Standards and the NASDAQ ESG Reporting Guide. CSR cost is proxied by the ratio of total CSR expenditure to net profit, and profitability is measured using Return on Assets (ROA). The study employs panel data regression analysis on a sample of 64 mining companies, resulting in 192 firm-year observations, and based on the Chow, Hausman, and Lagrange Multiplier tests, the Fixed Effect Model (FEM) is selected as the most appropriate estimation model. The results reveal that ESG disclosure and CSR cost do not have a statistically significant effect on earnings management, whereas profitability (ROA) has a negative and significant effect, indicating that financial performance plays a more substantial role in constraining earnings manipulation than non-financial sustainability mechanisms. This study contributes to the sustainability accounting literature and offers practical implications for strengthening corporate governance and enhancing financial reporting transparency.

Kata kunci

Pembimbing 1

Pembimbing 2

Pembimbing 3

Tahun

Jumlah Halaman