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

Savira, Triana (2022) Pengaruh Good Corporate Governance (GCG) Dan Pengungkapan Corporate Social Responsibility (CSR) Terhadap Manajemen Laba Pada Perusahaan Basic Materials Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2020. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the influence of Good Corporate Governance including independent commissioners, audit committees, managerial ownership and institutional ownership as well as Corporate Social Responsibility (CSR) Disclosure on profit management in basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The population in this study are basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. By determining the sample using the purposive sampling technique to obtain samples that match the research criteria and obtained sample results of 10 companies from 93 basic materials companies on the Indonesian Stock Exchange for the period 2018 to 2020 which were in accordance with the criteria. So that the samples used were 30 samples in the period from 2018 to 2020. The data analysis method used in this study is multiple linear regression analysis with the help of SPSS software after testing classical assumptions. The results of the study with partial t test, showed that independent commissioners and audit committees had a negatif and significant effect on profit management, as well as disclosure of Corporate Social Responsibility (CSR) had a positive and significant effect on profit management. Meanwhile, managerial ownership and institutional ownership have no effect on profit management.

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