Good corporate governance moderates the effect of corporate social responsibility disclosure, financial distress and managerial ability on earnings management with variable

The purpose of this study is to empirically examine the effect of corporate social responsibility disclosure, financial distress, and managerial ability on earnings management and empirically test good corporate governance in moderating the effect of corporate social responsibility disclosure, financial distress, and managerial ability on earnings management. The population in this study are all manufacturing companies listed on the IDX in 2017-2021. The sampling method used in this study was non-probability sampling with purposive sampling technique and 70 samples were obtained. This research technique is Moderated Regression Analysis (MRA) using the SPSS program. The results of the study show that the corporate social responsibility disclosure has no significant effect on earnings management. Financial distress has a significant positive effect on earnings management, meaning that the higher the company's level of financial distress, the earnings management will increase. Managerial ability has no significant effect on earnings management. Good corporate governance is not able to moderate the corporate social responsibility disclosure on earnings management. Good corporate governance is able to weaken financial distress in earnings management, meaning that the higher the good corporate governance, the weaker the relationship between financial distress and earnings management.