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D. S. Hariyani

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Open access Oct 2026

CSR, CEO Characteristics, Prudence, And Earnings Management: The Moderating Role of GCG

This study aims to examine the moderating role of Good Corporate Governance (GCG) in the relationship between Corporate Social Responsibility (CSR), CEO characteristics, prudence, and earnings management in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research employs...

D. S. Hariyani, Wenni Wahyuandari, Nur Hidayati et al. · 0 citations

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