Open AccessDoes Corporate Social Responsibility, Corporate Governance And Profitability Affect Earnings Management? Evidence From Manufacturing Firms In Indonesia
Author(s) -
Florentina Cindy Finishtya,
Sriniyati Sriniyati,
Erlinda Nur Khasanah
Publication year - 2021
Publication title -
master
Language(s) - English
Resource type - Journals
ISSN - 2798-3994
DOI - 10.30595/jmbt.v1i2.12670
Subject(s) - business , business administration , corporate governance , accounting , profitability index , corporate social responsibility , sample (material) , earnings management , earnings , finance , public relations , political science , chemistry , chromatography
ABSTRAK Penelitian ini menguji pengaruh corporate social responsibility, corporate governance, dan profitabilitas terhadap manajemen laba. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan tahunan perusahaan manufaktur dari tahun 2015 - 2019. Jumlah sampel terdiri dari 100 sampel. Untuk menguji hipotesis, penelitian ini menggunakan analisis regresi berganda. Penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan faktor lainnya; corporate governance dan profitabilitas berpengaruh negatif dan tidak signifikan terhadap manajemen laba. ABSTRACT This study examined the effect of corporate social responsibility, corporate governance, and profitability on earning management. The research method used in this study was a quantitative method. The data used in this study was secondary data taken from manufacturing firm’s annual report from 2015 - 2019. Total sample consisted of 100 samples. To test the hypotheses, this study used multiple regression analysis. This study found that corporate social responsibility has a positive and significantly influenced the earnings management, while other factors; the corporate governance and profitability had a negative and insignificant effect on earnings management.