Pengaruh Profesionalisme Komisaris Independen, Kinerja ESG dan Indeks Keberlanjutan Terhadap Earnings Manipulation Dengan Kualitas Audit Sebagai Variabel Moderasi (Studi Pada Perusahaan Yang Terdaftar di Indeks IDX ESG Leaders Tahun 2020 – 2024)
DOI:
https://doi.org/10.38035/jafm.v6i5.2629Keywords:
Profesionalisme Komisaris Independen, Kinerja ESG, Indeks Keberlanjutan, Earnings Manipulation, Kualitas AuditAbstract
Penelitian ini bertujuan mengkaji pengaruh profesionalisme komisaris independen, kinerja Environmental, Social, and Governance (ESG), dan indeks keberlanjutan terhadap earnings manipulation pada perusahaan yang tergabung dalam indeks IDX ESG Leaders periode 2020–2024, serta menguji peran kualitas audit sebagai variabel moderasi. Metode penelitian menggunakan pendekatan kuantitatif deskriptif-verifikatif dengan filsafat positivisme. Populasi terdiri dari 150 perusahaan (30 per tahun) yang dipilih melalui random sampling. Analisis data dilakukan menggunakan metode Partial Least Square (PLS) melalui SmartPLS 3. Hasil penelitian menunjukkan bahwa profesionalisme komisaris independen berpengaruh negatif signifikan terhadap earnings manipulation (koefisien –0,210; p = 0,027), menegaskan efektivitas fungsi pengawasan. Kinerja ESG dan indeks keberlanjutan berpengaruh tidak signifikan terhadap earnings manipulation (p > 0,05). Kualitas audit memoderasi secara positif signifikan hubungan antara profesionalisme komisaris independen dan earnings manipulation (p < 0,01), tidak signifikan terhadap hubungan kinerja ESG, namun memoderasi secara negatif signifikan hubungan antara indeks keberlanjutan dan earnings manipulation (p < 0,01). Hasil ini menegaskan pentingnya profesionalisme komisaris independen dan kualitas audit tinggi dalam memperkuat governansi perusahaan serta mengurangi praktik earnings manipulation laba pada perusahaan berkomitmen terhadap keberlanjutan.
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