Purba, Essey Rohdearni Br (2023) Pengaruh Pengungkapan Corporate Social Responsibility Dan Petumbuhan Laba Terhadap Manajemen Laba Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021. Other thesis, Universitas Islam Riau.

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Abstract

This study is entitled The Effect of Corporate Social Responsibility (CSR) Disclosure and Earnings Growth on Earnings Management in Transportation and Logistics Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study aims to examine the effect of Corporate Social Responsibility (CSR) Disclosure and Earnings Growth on Earnings Management. This research is descriptive quantitative research. The population in this study were 33 transportation and logistics companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample was taken based on purposive sampling technique so that 33 companies that met the sample criteria were obtained. Data analysis using multiple linear regression analysis. Based on the results of data analysis conducted by Corportae Social Responsibility and Earnings Growth simultaneously affect Earnings Management. Corporate Social Responsibility has no effect on Earnings Management while Earnings Growth affects Earnings Management.

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