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

Author(s)	Nelly Astria Pasaribu, Yudhi Herliansyah
Country	Indonesia
Abstract	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.
Keywords	Integrated Reporting, earnings management, earning quality, agency costs.
Field	Sociology > Banking / Finance
Published In	Volume 7, Issue 4, July-August 2025
Published On	2025-08-24
DOI	https://doi.org/10.36948/ijfmr.2025.v07i04.54296

About IJFMR Fees & Payment Current Issue Publication Archive	Submit Research Paper Track Submission Status Publication Guidelines Publication Ethics Peer Review & Plagiarism	Join as a Reviewer Editors & Reviewers Reviewer Referral Program Get Reviewer Membership Certi.	Website/Journal Policies Usage Policy Content Policies Privacy Policy

Contact Us		+91-9687-828-838	editor@ijfmr.com

International Journal For Multidisciplinary Research