Moeslem, Nizal Ade (2021) Pengaruh Corporate Social Responsibility Terhadap Praktik Earnings Management pada Perusahaan yang Terdaftar pada Indeks LQ45 Tahun 2017-2019. Ringkasan Skripsi thesis, STIE YKPN.
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Abstract
This research was aimed to know the effect of Corporate Social Responsibility on Earnings Management practices in companies listed on the LQ45 Index 2017-2019. Corporate Social Responsibility is measured using the Corporate Social Responsibility Index (CSDI), while Earning Management is measured by Discretionary Accruals (DA). This study uses LQ45 company data which is listed on the Indonesia Stock Exchange with the 2017-2019 observation period. The method used in this research is descriptive statistical analysis method and multiple linear regression analysis, Statistical Product and Service Solutions (SPSS) V.15 as the application. The results of this study indicate that Corporate Social Responsibility shows a significant positive relationship in Earning Management. The effect of CSR on Earnings Management is controlled by the ROA, Leverage, and Size factors
| Item Type: | Thesis (Ringkasan Skripsi) |
|---|---|
| Additional Information: | Skripsi dapat dibaca di Perpustakaan dengan call number MOE p 7041/2021 |
| Uncontrolled Keywords: | Corporate Social Responsibility, Earning Management |
| Subjects: | AKUNTANSI > Analisis Laporan Keuangan |
| Divisions: | Program Sarjana > Ringkasan Skripsi Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 17 Jan 2023 02:15 |
| Last Modified: | 17 Jan 2023 02:15 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/466 |
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