Pengaruh Good Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba Pada Perusahaan Sub Sektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021

Kevin Andreas, Johan (2022) Pengaruh Good Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba Pada Perusahaan Sub Sektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021. Other thesis, Universitas Islam Riau.

Text 185310715.pdf - Submitted Version Restricted to Repository staff only Download (3MB) | Request a copy

Abstract

The purpose of this study is to test and prove the effect of Good Corporate Governance and Corporate Social Responsibility (CSR) disclosure on earnings management in coal mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study uses a quantitative approach and uses secondary data from the official website of the Indonesia Stock Exchange (IDX). The data has been tested by descriptive statistical tests and classical assumption tests and analyzed by multiple regression analysis. This study uses a good corporate governance mechanism with managerial ownership, institutional ownership, independent board of commissioners, audit committee, and Corporate Social Responsibility (CSR) disclosures as variables. The research population is mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample was identified by using purposive sampling technique to obtain a sample that met the research criteria. The sample used is 25 companies with a total of 75 samples for the 2019-2021 period. The results of the partial t test showed that the independent board of commissioners have a negative and significant impact on profit management. Whereas managerial ownership, institutional ownership, and disclosure of Corporate Social Responsibility have no effect on profit management. Keywords: Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Audit Committee, Corporate Social Responsibility (CSR) Disclosure, Earnings Management

Actions (login required)

View Item