This research aims to analyze the influence of environmental, social, and governance (ESG), financial distress on Corporate Sustainability and Audit Quality as a moderating variable.Corporate Sustainability is proxied by Bankcrupty Rasio (Zmijewski Scores), DER for Financial distress's proxy and Audit Quality power is proxied by Size of Auditor (Big 4 and Non-big 4).The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange in the period of 2013-2022.The sampling technique used was purposive sampling so that the samples obtained were 38 manufacturing companies whose annual reports were published on idx.co.id and disclosed environmental, social and governance scores on Bloomberg.The analytical method used in this study is panel data regression and moderated regression analysis (MRA) with E-views 10 programs.The results of this research show that ESG and FD have a positive and significant effect on Corporate Sustainability, before being moderated by audit quality, As well as, The AUD power is able to moderate the effect of ESG and financial distress on Corporate Sustainability.
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Dara et al. (2023) studied this question.
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