Pengaruh Good Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba Pada Perusahaan Sub Sektor Financial Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2020

Agustina, Neli (2022) Pengaruh Good Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba Pada Perusahaan Sub Sektor Financial Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2020. Other thesis, Universitas Islam Riau.

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Abstract

This study was conducted to determine the effect of good corporate governance and disclosure of corporate social responsibility on earnings management in financial sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study uses good corporate governance with a mechanism for measuring institutional ownership, managerial ownership, independent commissioners, audit committees, and indicators of corporate social responsibility disclosure as variables. The population used in this study is the financial sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020. Determination of the sample of this study was done by purposive sampling technique, which aims to obtain a sample that fits the research criteria. The samples used were 11 companies with a total of 33 samples from 2018 to 2020. The results of the study with the partial t test show that the audit committee and CSR disclosure have a significant effect on earnings management. Meanwhile, institutional ownership, managerial ownership, and independent commissioners have no effect on earnings management. The results of the simultaneous f test show that institutional ownership, managerial ownership, independent commissioners, audit committees and CSR disclosure have a significant effect on earnings management simultaneously.

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