KOMITE AUDIT MEMODERASI HUBUNGAN ANTARA CSR DAN BOARD STRUCTURE TERHADAP MANAJEMEN LABA RIIL PADA PERUSAHAAN LQ45

Sarah Widyana Putri, . (2023) KOMITE AUDIT MEMODERASI HUBUNGAN ANTARA CSR DAN BOARD STRUCTURE TERHADAP MANAJEMEN LABA RIIL PADA PERUSAHAAN LQ45. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The purpose of this study is to examine the influence of the audit committee in moderating the relationship between CSR and board structure on real earnings management. The population used in this study are companies registered on LQ45 in the period 2018 to 2021. The samples obtained from this research were conducted using the purposive sampling method which produced 92 sample companies. Hypothesis testing was carried out using multiple linear regression analysis which showed that the CSR variable and the interaction variable from the Audit Committee and the Board of Independence had a significant relationship to real earnings management. Meanwhile, board size and board independence as well as audit committee moderation with CSR and board size have no effect on real earnings management. The use of the control variable, namely profitability, has no effect on real earnings management.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil : 1910112054] [Pembimbing : Husnah Nur Laela Ermaya] [Penguji 1 : Khoirul Aswar] [Penguji 2 : Ayunita Ajengningtyas]
Uncontrolled Keywords:	Real Earnings Management, CSR, Board Size, Board Independence, Profitability
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Sarah Widyana Putri
Date Deposited:	08 Feb 2023 03:55
Last Modified:	08 Feb 2023 03:55
URI:	http://repository.upnvj.ac.id/id/eprint/22349

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