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Susi Sarumpaet

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Open access Jul 2026

Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) terhadap Manajemen Laba pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on earnings management in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. ESG disclosure has received increasing attention from stakeholders because it is considered to enhance corporate...

Vutri Anggraeni, Susi Sarumpaet · 0 citations

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