The Effect of Corporate Social Responsibility on Earnings Management (Study of Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2019)

Leanzagindaswari, Irestaluna and , Imronudin, S.E, M.Si, Ph.D (2021) The Effect of Corporate Social Responsibility on Earnings Management (Study of Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aims to determine the effect of corporate social responsibility on earnings management practices in the company. The independent variable used in this research is a corporate social responsibility which is measured using the CSR Index (CSRI) based on the ISO26000 guidelines. The dependent variable used in this research is earnings management which is measured using a proxy of discretionary accruals. The level of debt, return on assets, and company growth also used as control variables. The population in this research consisted of companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange (IDX) in 2016-2019. Purposive sampling is used to collect samples and then the samples are analyzed using multiple linear regression techniques. The results in this research indicate that the disclosure of corporate social responsibility has no significant effect on earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Corporate Social Responsibility, Earnings Management, Debt Level, Return on Assets, Company Growth
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	IRESTALUNA LEANZAGINDASWARI
Date Deposited:	28 Jan 2021 04:08
Last Modified:	28 Jan 2021 04:09
URI:	http://eprints.ums.ac.id/id/eprint/88649

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