PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP EARNING MANAGEMENT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Tiara Maylani Putri, . (2023) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP EARNING MANAGEMENT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to determine the effect of CSR (Corporate Social Responsibility) disclosure on earnings management with good corporate governance as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample obtained in the research was 207 with 69 companies selected using the purposive sampling method. Earnings management is measured using the modified Jones (1995) method and CSR disclosure is measured using the CSR disclosure index according to research by Sembiring (2005). Corporate governance variables are proxied by institutional ownership, managerial ownership, and independent board of commissioners. Hypothesis testing and analysis using the Eviews version 13 application. The research results show that there is no significant influence between CSR disclosure and earnings management. Institutional ownership cannot moderate CSR disclosure on earnings management. In addition, managerial ownership and an independent board of commissioners can moderate the relationship between CSR disclosure and earnings management.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112016] [Pembimbing: Erna Hernawati] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: CSR disclosure, earnings management, corporate governance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Tiara Maylani Putri
Date Deposited: 21 Mar 2024 04:42
Last Modified: 21 Mar 2024 04:42
URI: http://repository.upnvj.ac.id/id/eprint/28013

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