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Mardianto Mardianto

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Open access Sep 2026

The Moderating Role of Gender Diversity in the Relationship Between ESG Performance, CEO Characteristics, Ownership Structure, and Earnings Management

The aim of this research is to analyze the influence of ESG Performance, CEO Characteristics, and Ownership Structure on Earnings Management (EM) of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the years 2020-2023. Moreover, this study examines the moderating role of Gender Diversity between...

Mardianto Mardianto, S. Supriyanto, Stephani Oktasari · 0 citations

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