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This study empirically investigates how the degree of transparency in sustainability reporting influences earnings management practices among listed companies in Indonesia's energy sector on the Indonesia Stock Exchange, covering the period from 2021 to 2024. Grounded in three theoretical perspectives Agency Theory, Stakeholder Theory, and Legitimacy Theory this study argues that when companies disclose their sustainability information more comprehensively, management's capacity to manipulate reported earnings becomes increasingly constrained, owing to reduced information asymmetry and heightened external scrutiny. The independent variable is measured through the Sustainability Reporting Disclosure Index (SRDI), constructed based on the GRI Standards 2021, while earnings management is proxied by the absolute value of discretionary accruals derived from the Modified Jones Model. Firm size and leverage are incorporated as control variables. Using purposive sampling, 32 companies were selected, generating a total of 128 observations. The data were analysed through panel data regression employing a Random Effects Model with White's cross-section robust standard errors. The results reveal that sustainability reporting transparency does not exert a statistically significant effect on earnings management. This finding suggests that, within Indonesia's energy sector, sustainability reporting tends to function more as a legitimacy-seeking tool rather than a genuine expression of corporate transparency. Firm size was found to have a significant negative effect on earnings management, whereas leverage did not demonstrate a meaningful influence. This study contributes to the growing body of literature examining the relationship between sustainability reporting and earnings management, with particular relevance to the energy sector in the Indonesian context.

The objective of this study is to directly analyze and illustrate the compositioneof the auditecommittee, which consists of financial knowledge, independence and the quantity of members on the committee, concerning the financial statement quality of energy sector industries listed on the IDX in 2023-2024.High-quality financial statements are a crucial component reflecting the outcome of the accounting process and are vital for stakeholders in decision-making. Despite regulatory requirements for audit committees, corporate financial statements in Indonesia often contain earnings management or accounting irregularities, indicating that the audit committee's very existence is insufficient to guarantee financial statements' quality. A numerical approach with a causal-comparative approach is utilized in this investigation. The secondary quantitative data are obtained from companies’ yearly financial statements, annual reports, and corporate governance disclosures published on the official IDX website. The data are examined using EViews software for panel data regression, going through many steps, including descriptive statistics, classical assumption testing, panel data model selection, and regression analysis for hypothesis testing. The audit committee's size, objectivity, and financial acumen make up the study's independent variables. Meanwhile, financial statement quality as the dependent variable is measured through earnings quality proxy using the discretionary accruals calculation approach (Jones model or Modified Jones model). Specifically, this research seeks to deliver theoretical and practical benefits for regulators in formulating corporate governance policies, give companies a comprehension of the importance of an effective audit committee, and help investors make informed investment choices.

This study aims to determine the simultaneous or partial effect of XBRL implementation, company size, and managerial ownership on financial reporting quality using the modified jones model in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative methods. The unit of analysis used is a group, namely property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021, and are the population in this study. By using the purposive sampling method, 66 companies were selected as research samples. The data analysis method used in this study is descriptive statistics and panel data regression analysis using Eviews 12 software. The results of this study indicate that XBRL implementation, company size, and managerial ownership simultaneously have a significant effect on financial reporting quality. Partially, company size has a significant positive effect on financial reporting quality, while XBRL implementation and managerial ownership have no significant effect on financial reporting quality.