October 10, 2025International Journal of Application on Economics and Business

Good Corporate Governance (Gcg) and Corporate Social Responsibility Impact on Financial Performance: Moderating Role of Earnings Management

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Authors

SASharlyn AureliaTarumanagara University YYYanti YantiUniversitas 17 Agustus 1945 Samarinda

Discussion

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Implication

This research reveals CSR positively affects financial performance in consumer cyclicals, emphasizing GCG's limited impact and earnings management's complexity.

Key Points

CSR has a significant positive effect on financial performance in companies listed on the Indonesia Stock Exchange.
Good corporate governance features, including institutional ownership and audit committees, do not significantly affect financial performance.
Earnings management does not enhance the relationship between good corporate governance and financial performance, showing a negative moderation effect.
The findings underscore the need for strategic financial management to enhance corporate outcomes in the consumer cyclicals sector.

Cite This Study

Aurelia et al. (2025) studied this question.

synapsesocial.com/papers/68e861857ef2f04ca37e3c59 https://doi.org/10.24912/ijaeb.v3i2.696-709

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Implication

This research reveals CSR positively affects financial performance in consumer cyclicals, emphasizing GCG's limited impact and earnings management's complexity.

Good Corporate Governance (Gcg) and Corporate Social Responsibility Impact on Financial Performance: Moderating Role of Earnings Management

Discussion

Member takes

Implication

Key Points

Cite This Study

Good Corporate Governance (Gcg) and Corporate Social Responsibility Impact on Financial Performance: Moderating Role of Earnings Management

Discussion

Member takes

Implication

Key Points

Cite This Study

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