Adriyani, Alya Kirana (2024) Pengaruh Environmental, Social, dan Governance (ESG) Terhadap Real Earnings Management Perusahaan (Studi Kasus: Perusahaan Yang Terdaftar di Bursa Efek Indonesia (BEI)). Other thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Tren global yang menyoroti isu lingkungan, sosial, dan tata kelola (ESG), menarik perhatian terhadap kualitas kinerja laporan keuangan perusahaan. Prinsip-prinsip ESG yang mengedepankan transparansi dalam pelaporan keuangan berpotensi mengurangi praktik manipulasi, seperti earnings management. Oleh karena itu, penelitian ini menganalisis dampak dari praktik Environmental, Social, dan Governance (ESG) terhadap Real Earnings Management (REM) sebagai salah satu metode yang digunakan dalam mendeteksi adanya praktik manipulasi. Analisis ini menggunakan metode regresi data panel generalized least squares (GLS) dari 73 perusahaan non-keuangan yang telah melaporkan skor ESG Bloomberg dan laporan keuangan pada Bursa Efek Indonesia (BEI) periode 2021-2022. REM diukur dengan menilai arus kas operasi abnormal, biaya produksi abnormal, dan biaya diskresioner abnormal. Hasil penelitian menunjukkan tidak adanya hubungan yang signifikan antara pengaruh ESG terhadap praktik REM, yang mengindikasikan bahwa meskipun perusahaan memiliki komitmen terhadap ESG, hal tersebut tidak secara langsung mengurangi praktik manajemen laba. Penelitian ini diharapkan bermanfaat bagi regulator, investor, dan manajer perusahaan dalam memahami implikasi keuangan dari praktik-praktik ESG di pasar negara berkembang dan menginformasikan kebijakan yang lebih efektif untuk mengintegrasikan ESG dalam tata kelola perusahaan.
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As the global trend of highlighting environmental, social, and governance (ESG) issues draws attention to the quality of a company's financial reporting performance. ESG principles that prioritize transparency in financial reporting have the potential to reduce manipulation practices, such as earnings management. Therefore, this study analyzes the impact of Environmental, Social, and Governance (ESG) practices on Real Earnings Management (REM) as one of the methods used in detecting manipulation practices. This analysis uses the generalized least squares (GLS) panel data regression method with 73 non-financial companies that have reported Bloomberg ESG scores and financial statements on the Indonesia Stock Exchange (IDX) during 2021-2022. REM is measured using the Roychowdhurry model, which assesses abnormal operating cash flow, abnormal production costs, and abnormal discretionary costs as indicators of real earnings management. The results showed no significant relationship between the influence of ESG on REM practices, which indicates that despite the commitment to ESG, this does not directly reduce earnings management practices. This research is expected to be useful for regulators, investors, and corporate managers in understanding the financial implications of ESG practices in emerging markets and inform more effective policies to integrate ESG into corporate governance.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Kinerja ESG, Manajemen Laba Riil, Pelaporan Keuangan, Keberlanjutan, Bursa Efek Indonesia, ESG Performance, Real Earnings Management, Financial Reporting, Sustainability, Indonesia Stock Exchange |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4028.V3 Valuation. Economic value |
| Divisions: | Faculty of Creative Design and Digital Business (CREABIZ) > Business Management > 61205-(S1) Undergraduate Thesis |
| Depositing User: | Alya Kirana Adriyani |
| Date Deposited: | 06 Aug 2024 02:08 |
| Last Modified: | 06 Aug 2024 02:08 |
| URI: | http://repository.its.ac.id/id/eprint/110777 |
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