Effendi, Rizki Maulana (2025) Pengaruh Pengungkapan ESG dan Kualitas Audit terhadap Manajemen Laba dengan Financial Distress sebagai Variabel Moderasi pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to explore the effect between ESG disclosure, audit quality on earnings management, while considering financial distress as a moderating variable. The research focuess on infrastructure companies that are listed on the Indonesia Stock Exchange during 2021 Using purposive sampling, 90 samples were obtained. Employing moderated multiple regression (MMR), the study found that: (1) ESG disclosure significantly negatively affects earnings management, (2) audit quality does not significantly influence earnings management, (3) financial distress significantly weaken the negative effect of ESG disclosure on earnings management, and (4) financial distress does not significantly moderate the relationship between audit quality and earnings management. The research provides critical insights into the dynamics of ESG, audit quality, and earnings management to improve financial reporting transparency under financial distress conditions.

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