Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas Dan Corporate Social Responsibility Terhadap Manajemen Laba (studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022)

Prakasa, Dimas (2024) Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas Dan Corporate Social Responsibility Terhadap Manajemen Laba (studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022). Other thesis, Universitas Islam Riau.

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Abstract

This research aims to determine the influence of company size, leverage, profitability and corporate social responsibility on earnings management in banking companies listed on the Indonesian Stock Exchange for the period 2020 - 2022. The sample for this research was obtained using a purposive sampling technique, so that 38 samples were obtained for the period research 2020-2022. The data type uses secondary data, data analysis uses classical tests and hypothesis testing uses panel data regression analysis (pooled data) using SPSS 25 tools. The results of this study show that partial hypothesis calculations show that Profitability and Corporate Social Responsibility have an influence on the variables. Earnings Management, while company size and leverage variables have no influence on earnings management. The results of simultaneous testing of the variables Company Size, Leverage, Profitability and Corporate Social Responsibility influence earnings management. From the results of this research, the coefficient of determination (R2) was also obtained with a value of 0.332, which means that 33.20% of earnings management disclosure is explained by the variables Company Size, Leverage, Profitability and Corporate Social Responsibility. Meanwhile, the remaining 66.80% is influenced by other variables outside the research model.

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