Pengaruh Kualitas Audit, Pengungkapan ESG, Kepemilikan Institusional terhadap Manajemen Laba
Ramadina, Kamelia · Universitas Islam 45 / UM Indonesia
This study aims to analyze the influence of audit quality, ESG disclosure, and institutional ownership on earnings management in healthcare and logistics- transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study is motivated by the continued occurrence of earnings management practices among public co…