Open AccessPengaruh Corporate Social Responbility, Ukuran Perusahaan, dan Kualitas Audit terhadap Manajemen Laba
Author(s) -
Anastasia Agatha,
Sri Ayem
Publication year - 2022
Publication title -
religion, education, and social laa roiba journal/reslaj
Language(s) - English
Resource type - Journals
eISSN - 2716-4691
pISSN - 2656-274X
DOI - 10.47467/reslaj.v4i5.1117
Subject(s) - nonprobability sampling , earnings management , business , accounting , corporate social responsibility , audit , quality audit , sample (material) , ibm , business administration , earnings , public relations , population , chemistry , materials science , demography , chromatography , sociology , political science , nanotechnology
The purpose of this study is to examine the effect of corporate social responsibility, company size, and audit quality on earnings management in LQ45 indexed companies in 2016-2019. The study used quantitative methods, the sample used was purposive sampling, there were 20 samples of which there were 80 observational data. The study used multiple linear regression analysis with the help of the IBM SPSS 20.0 program. the results of the study prove three important findings: (1) CSR has a positive effect on earnings management, (2) firm size has a positive effect on earnings management, and (3) audit quality has no significant effect on earnings management.
Keywords: Earning Management, Corporate Social Responsibility, Company Size, Audit Quality