ESG Reporting, Reputasi Auditor, dan Manajemen Laba: Studi pada Perusahaan Sektor Energi periode 2022-2025

  • Andestia Desvita Mahanani Universitas Persada Indonesi Y.A.I
  • Maryati Rahayu Universitas Persada Indonesi Y.A.I
  • Jayanti Apri E Universitas Persada Indonesi Y.A.I
Keywords: ESG Reporting, Auditor Reputation, Earnings Management

Abstract

This study aims to analyze the effect of ESG Reporting and Auditor Reputation on
Earnings Management in energy sector companies listed on the Indonesia Stock Exchange
(IDX) during 2022–2025. This quantitative study uses secondary data from 14 companies,
resulting in 56 observations. Data were analyzed using the Random Effect Model (REM)
panel data regression with EViews 13. The results show that ESG Reporting and Auditor
Reputation have no significant effect on Earnings Management, either partially or
simultaneously.

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Published
2026-11-04
How to Cite
Mahanani, A. D., Rahayu, M., & Apri E, J. (2026). ESG Reporting, Reputasi Auditor, dan Manajemen Laba: Studi pada Perusahaan Sektor Energi periode 2022-2025. IKRAITH-EKONOMIKA, 9(3), 575-583. Retrieved from https://journals.upi-yai.ac.id/index.php/IKRAITH-EKONOMIKA/article/view/7943
Issue
Vol. 9 No. 3 (2026): IKRAITH-EKONOMIKA Vol 9 No 3 November 2026
Section
Articles