The Effect Of The Implementation Of Integrated Reporting And Earnings Management On Profit Quality With Agency Costs As A Moderator

This study aims to examine the effect of implementing integrated reporting and earnings management on earnings quality with agency costs as a moderating variable. This study was conducted in financial sector companies (banking) listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The sample used was 25 companies with a total of 100 annual observations obtained through purposive sampling method. The data used is secondary data in the form of company annual reports, which are then analyzed using panel data regression and the Moderated Regression Analysis (MRA) method through the EViews 13 application. The results showed that the application of integrated reporting and earnings management has a significant effect on earnings quality. In addition, agency costs are proven to strengthen the relationship between integrated reporting and earnings quality, as well as between earnings management and earnings quality. These findings reinforce the importance of controlling conflicts of interest in the company, as well as the role of integrated reporting in improving the transparency and accuracy of financial information.