Pengaruh Kinerja Keuangan dan Manajemen Laba terhadap Pengungkapan CSR dengan Kepemilikan Manajerial sebagai Variabel Moderator

Setiarini, Asri (2012) Pengaruh Kinerja Keuangan dan Manajemen Laba terhadap Pengungkapan CSR dengan Kepemilikan Manajerial sebagai Variabel Moderator. Jurnal thesis, STIE YKPN.

[img] Text
JURNAL Asri Setiarini-121000297.pdf - Published Version

Download (855kB)

Abstract

The aim of this study is to test whether financial performance has a positive impact on CSR disclosure, earnings management has a positive impact on CSR disclosure, and each of these are moderated by managerial ownership. The sample used in this study consist of manufacturing companies (29 companies over the years 2007-2009). Hypotheses testing are done by using multiple linear regression. The results of this study are able to prove that earnings management has a significant positive impact on CSR disclosure and managerial ownership significantly moderated the negative impact of earnings management on CSR disclosure.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number SET p 234/2012
Uncontrolled Keywords: financial performance, earnings management, managerial ownership, CSR disclosure.
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 29 Jul 2019 02:58
Last Modified: 29 Jul 2019 02:58
URI: http://repository.stieykpn.ac.id/id/eprint/430

Actions (login required)

View Item View Item