Pengaruh Good Corporate Governance (GCG) Dan Pengungkapan Corporate Social Responsibility (CSR) Terhadap Manajemen Laba Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020

Pangesti, Sekar Endah (2022) Pengaruh Good Corporate Governance (GCG) Dan Pengungkapan Corporate Social Responsibility (CSR) Terhadap Manajemen Laba Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of Good Corporate Governance and Corporate Social Responsibility (CSR) disclosure on earnings management in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study uses the mechanism of Good Corporate Governance, namely managerial ownership, institutional ownership, independent board of commissioners, audit committee, and disclosure of Corporate Social Responsibility (CSR) as variables. The population in this study are transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. By determining the sample using purposive sampling technique to obtain a sample that fits the research criteria. The sample used was 14 companies with a total sample of 42 samples in the period 2018 to 2020. The results of the study with the partial t test, showed that managerial ownership and independent board of commissioners had no effect on earnings management, institutional ownership had a positive and significant effect on earnings management. The audit committee and the disclosure of Corporate Social Responsibility (CSR) have a negative and significant effect on earnings management.

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