Manajemen Laba, CSR Disclosure, dan Kinerja Keuangan Perusahaan Komponen Indeks LQ45 Tahun 2013-2020

Agustin, Wulan (2021) Manajemen Laba, CSR Disclosure, dan Kinerja Keuangan Perusahaan Komponen Indeks LQ45 Tahun 2013-2020. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The study aims to find out if there is an effect to CSR Disclosure and financial performance on profit management. The financial performance is represented by four financial ratios of ROA, CR, DAR, and TATO. Companies in LQ45 index components are used in this research as populations, and it will be chosen to select the company that matches with the research criteria using purposive sampling technique – a sampling technique. The type of data in this study is secondary data to the research period from 2013 to 2020. The technique in this study uses multiple linear regression analysis. The result of this study shows that CSR Disclosure affects positive but not significant effects on profit management, ROA and CR have positive but not significant effects on profit management. DAR affects negative but not significant effects on profit management, whereas TATO affects negative and not significant to profit management. It also found that simultaneously CSR disclosure, ROA, CR, DAR, and TATO does affect on profit management.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number AGU m 7088/2021
Uncontrolled Keywords: CSR Disclosure, ROA, CR, DAR, TATO, and profit management
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 11 Apr 2022 01:37
Last Modified: 19 Apr 2022 05:04
URI: http://repository.stieykpn.ac.id/id/eprint/1609

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