Ayu Chairina Laksmi and Priyanda, D.S. 2026. THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE ON EARNINGS MANAGEMENT: THE MODERATING ROLE OF CORPORATE GOVERNANCE. International Journal of Economics, Business and Accounting Research (IJEBAR). 10, 3 (Sep. 2026). DOI:https://doi.org/10.29040/ijebar.v10i3.20757.