Maryunda, Monic Anastasya Maryunda and , Dr. Erma Setiawati, MM.,CA and , Dra. Rina Trisnawati, M.Si., Ph.D (2023) Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Kualitas Laba Dengan Struktur Modal Sebagai Variabel Moderasi (Studi Kasus Perusahaan Manufaktur yang Terdaftar di BEI tahun 2019 – 2022). Thesis thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure, managerial ownership, board of commissioners, on earnings quality with capital structure as moderating variables. Managerial ownership and the board of commissioners are proxies for Good Corporate Governance (GCG). Corporate Social Responsibility (CSR) disclosure is measured based on the GRI G4 index. Meanwhile, managerial ownership is measured based on the percentage of shares owned by managers divided total outstanding shares and the board of commissioners is measured based on the number of commissioners in the company. The novelty in this research is by adding capital structure as a moderating variable whereas the previous research, capital structure had a direct effect on earnings quality. The sample in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019 – 2022 periods. The total sample in this research is 292 companies. This research used secondary data which can be accessed in the Indonesia Stock Exchange (IDX) website (www.idx.co.id). The sampling method used a purposive sampling technique and data processing in this research used SPSS 24 software. Data analysis used moderated regression analysis. The results of in this research show that disclosure of Corporate Social Responsibility (CSR), managerial ownership, and the board of commissioners had significant effect on earnings quality. Capital structure strengthens the relationship between Corporate Social Responsibility (CSR) disclosure and earnings quality. Besides that, capital structure strengthens the relationship between managerial ownership and earnings quality. The relationship between the board of commissioners and earnings quality is also strengthened by the capital structure. The implication of this research which to improve earning quality, companies must disclose more Corporate Social Responsibility (CSR) and strengthen Good Corporate Governance (GCG) in managing the company so that the company can achieve its goals. Keywords: Corporate Social Responsibility (CSR), Managerial Ownership, Board of Commisioners, Capital Structure, Earning Quality
| Item Type: | Thesis (Thesis) |
|---|---|
| Uncontrolled Keywords: | Corporate Social Responsibility (CSR), Managerial Ownership, Board of Commisioners, Capital Structure, Earning Quality |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pasca Sarjana > Magister Akuntansi |
| Depositing User: | Monic Anastasya Maryunda |
| Date Deposited: | 18 Dec 2023 01:11 |
| Last Modified: | 18 Dec 2023 01:11 |
| URI: | http://eprints.ums.ac.id/id/eprint/119037 |
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