PENGARUH KONSERVATISME AKUNTANSI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA: Studi Kasus Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Ramzy Azhari Mahadika, - (2024) PENGARUH KONSERVATISME AKUNTANSI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA: Studi Kasus Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023. S1 thesis, Universitas Pendidikan Indonesia.

Baca Full Text klik disini
[img] Text
S_PEA_1701581_Title.pdf
Download (820kB)
[img] Text
S_PEA_1701581_Chapter1.pdf
Download (184kB)
[img] Text
S_PEA_1701581_Chapter2.pdf
Restricted to Staf Perpustakaan
Download (442kB)
[img] Text
S_PEA_1701581_Chapter3.pdf
Download (254kB)
[img] Text
S_PEA_1701581_Chapter4.pdf
Restricted to Staf Perpustakaan
Download (708kB)
[img] Text
S_PEA_1701581_Chapter5.pdf
Download (50kB)
[img] Text
S_PEA_1701581_Appendix.pdf
Restricted to Staf Perpustakaan
Download (1MB)
Official URL: https://repository.upi.edu/

Abstract

Penelitian ini bertujuan untuk menguji hubungan antara konservatisme dan pengungkapan corporate social responsibility terhadap manajemen laba. Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Metode penelitian yang digunakan yaitu metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, berdasarkan metode tersebut diperoleh 25 perusahan dengan jumlah sampel sebanyak 125. Teknik analisis data dalam penelitian ini menggunakan analisis regresi data panel dengan menggunakan software EViews 13. Hasil pengujian menunjukan bahwa konservatisme akuntansi berpengaruh negatif signifikan terhadap manajemen laba dan pengungkapan corporate social responsibility berpengaruh negatif signifikan terhadap manajemen laba. This study aims to examine the relationship between conservatism and corporate social responsibility disclosure on earnings management. The research was conducted on state-owned enterprises listed on the Indonesia Stock Exchange from 2019 to 2023. The research methods used were descriptive and verificative with a quantitative approach. The sampling technique employed was purposive sampling, which resulted in 25 companies with a total of 125 samples. Data analysis was conducted using panel data regression analysis with EViews 13 software. The results indicate that accounting conservatism has a significant negative effect on earnings management, and corporate social responsibility disclosure also has a significant negative effect on earnings management.

Item Type: Thesis (S1)
Additional Information: https://scholar.google.com/citations?user=ZqJs6AwAAAAJ&hl=en&authuser=1 ID SINTA Dosen Pembimbing Agus Widarsono: 5993330
Uncontrolled Keywords: Corporate Social Responsibility, Konservatisme Akuntansi, Manajemen Laba Accounting Conservatism, Corporate Social Responsibility, Earning Management
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Ramzy Azhari Mahadika
Date Deposited: 10 Sep 2024 18:56
Last Modified: 10 Sep 2024 18:56
URI: http://repository.upi.edu/id/eprint/123962

Actions (login required)

View Item View Item