Apakah Tanggung Jawab Sosial Mempengaruhi Earning Management? Literature Review (original) (raw)
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2018
Penelitian ini bertujuan untuk menguji pengaruh earning management, CSR terhadap tax avoidance. Sample yang digunakan dalam penelitian ini adalah perusahaan go public yang terdaftar pada Bursa Efek Indonesia dan Malaysia dengan periode amatan tahun 2013-2016. Penelitian ini juga menguji apakah variabel CSR dapat memediasi hubungan antara earning management terhadap tax avoidance. Hasil penelitian menunjukkan bahwa hanya variabel CSR yang dapat mempengaruhi tax avoidance dengan arah negatif dan positif. Hasil tersebut menunjukkan bahwa, perusahaan go public di Malaysia berkomitmen menjalankan aktivitas CSRnya murni sebagai wujud tanggung jawab sosial perusahaan kepada masyarakat. CSR yang dilakukan oleh perusahaan tidak dilakukan sebagai upaya menutupi tindakan manipulasi perusahaan baik melalui earning management maupun tax avoidance. Sedangkan hasil penelitian dengan sampel perusahaan go public di Indonesia membuktikan bahwa CSR berpengaruh positif terhadap tax avoidance, artinya s...
Journal of Entrepreneurship and Business, 2020
This study aims to analyze the effect of corporate social responsibility on a company's financial performance with earning management as a moderating variable. The variables used in this study are corporate social responsibility, firm age, firm size, leverage, and earning management as moderation variables. This research uses a quantitative approach using multiple linear regression analysis. The target population in this study are all non-financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018, which amounted to 875 observations. The results showed that corporate social responsibility variable has no significant influence on financial performance. The analysis with moderating variables show that earning management can strengthen the relationship between corporate social responsibility and financial performance.
JAKA (Jurnal Akuntansi dan Keuangan) : Research, Invent, Solve and Share, 2015
Law No. 40 Year 2007 on Limited Liability Company requires that the company's line of business in the field or related to the field of natural resources to implement social and environmental responsibility. This study aimed to analyze the effect of earnings management and corporate governance mechanisms on the disclosure of corporate social responsibility and its implications for stock returns. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. Independent variables used in this study are earnings management, corporate governance mechanism that is proxied by the composition of the board of independent directors, institutional ownership, and the audit committee. While the dependent variable is the stock return. Disclosure of corporate social resposibilty as an intervening variable, while the size of the company and leverage as control variables. All variables were tested using regression analysis. Based on the results of multiple linear regression analysis, this study concludes that, earnings management and institutional ownership and no significant positive effect, the composition of the board of independent directors and a significant negative effect, while the audit committee and leverage and no significant negative effect on the disclosure of corporate social responsibility. In addition, the research found that the disclosure of corporate social responsibility and no significant negative impact on investors' reactions reflected in stock returns.
Jurnal Akuntansi dan Keuangan
This study was aimed at examining the influence of corporate social responsibility disclosure, corporate diversification, bonus compensation and quality audit as independent variables on earnings management as the dependent variable. Earnings management was measured using the discretionary accrual. The population in this study was all manufacturing companies listed in the Indonesia Stock Exchange in the period of 2013-2015. The sampling technique in this study used purposive sampling, in order to obtain a sample of 64 companies. The analytical method used was multiple linear regression with SPSS version instrument 20. The study results and discussion proved that corporate social responsibility disclosure and bonus compensation had an effect on the earnings management. Meanwhile, corporate diversification and quality audit had no effect on the earnings management.
Jurnal Manajemen Dayasaing
Penelitian ini bertujuan untuk mengeksplorasi peran kepribadian manajemen dalam tata kelola perusahaan dalam konteks keputusan akuntansi perusahaan. Secara khusus, penelitian ini menguji hubungan antara narsisme CEO dan sejauh mana praktik manajemen laba yang dilakukan perusahaan. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Dalam penelitian ini, teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 259 perusahaan non keuangan. Hasil penelitian menyimpulkan bahwa Narsisme CEO tidak berpengaruh terhadap praktik manajemen laba perusahaan. Hal ini berarti bahwa narsisme CEO (CEO dengan kepercayaan diri tinggi) ternyata tidak akan menggunakan kebijakan akuntansi untuk mempraktikkan manajemen laba atau dapat disampaikan bahwa CEO yang lebih narsis tidak akan mendistorsi informasi keuangan yang tersedia bagi investor dengan mengelola pendapatan (praktik manajemen laba).
Jurnal Akuntansi Trisakti, 2020
The purpose of this research is to find the effect of Corporate Social Responsibilities and Liquidity on Earning Response Coefficient with Capital Structure as a moderating variable. The sample in this research uses companies in the Mining sector for the period of 2016 – 2018. The criteria in determining the sample of this research are companies listed on the IDX, have The criteria in determining this research sample are companies listed on the IDX, have a complete annual report and CSR disclosure in the 2016 – 2018 period. From these criteria found 63 samples for research. In brief, the results of this research explained that Corporate Social Responsibilities and Liquidity have no significant effect on Earning Response Coefficient, and also Capital Structure can’t moderate the relationship between Corporate Social Responsibilities and Liquidity on Earning Response Coefficient.
TEKUN: Jurnal Telaah Akuntansi dan Bisnis, 2019
The purpose of this research is to know the influence of corporate social responbility of the profitability of the company with its accounting information as a moderating variable. This research was conducted on the Indonesia stock exchange in the fiscal year 2011 and 2012. Determination of the sample using a purposive sampling method so that derived 68 observations. Statistical analysis including classical assumptions and test the feasibility of the model. Testing the influence of variable pemoderasi in this research hypothesis was tested with a moderated regression analysis (MRA) which is a special application of linear multiple regression. Based on the research results and discussion it can be concluded that although the corporate social responbility proven does not affect the company's profitability with the power of accounting information as a moderating variable but many benefits derived pelaksanan company with corporate social responsibility, among others, products are i...
Menganalisis Earning Manajemen
Mohammad Yusron, 2021
Earnings management atau manajemen laba merupakan suatu fenomena baru yang telah menambah wacana perkembangan teori akuntansi. Istilah manajemen laba muncul sebagai konsekuensi langsung dari upaya-upaya manajer atau pembuat laporan keuangan untuk melakukan manajemen informasi akuntansi, khususnya laba (earnings). demi kepentingan pribadi dan/atau perusahaan. Manajemen laba itu sendiri tidak dapat diartikan sebagai suatu upaya negatif yang merugikan karena tidak selamanya manajemen laba berorientasi pada manipulasi laba. Secara teoritis ada banyak cara atau metode yang dapat ditempuholeh manajer (pembuat laporan keuangan) untuk mempengaruhi laba yang dilaporkan (reported earnings) yang memang memungkinkan ditinjau dari teori akuntansi positif (positive accounting theory). Teori akuntansi positif menjelaskan bahwa manajer memiliki insentif atau dorongan untuk dapat memaksimalkan kesejahteraannya.Bukti-bukti empiris menunjukkan bahwa praktek manajemen laba ditemui dalam banyak konteks. Hal ini menunjukkan bahwa peristiwa atau variabel-variabel ekonomi tertentu dapat dijadikan sebagai sarana untuk memanaje laba. Kenyataan tersebut memberikan peluang bagi para peneliti akuntansi khususnya, dan peneliti manajemen umumnya, untuk meneliti kemungkinan munculnya manajemen laba pada satu aspek atau konteks ekonomi.
2014
The developing countries including Indonesia experienced slow economic growth because of Eurozone financial crisis at its peak of 2012. The aim of this research is to test the relationship between Corporate Social Responsibility (CSR) on firm value moderated by profitability in the middle of global crisis. This research sample consists of 35 manufacture firms with financial statements in the period of 2012. The analysis method of this research uses Moderated Regression Analysis (MRA). The result of research discloses that the mean of profitability generated by manufacture firms in the middle of global crisis is low. However, it moderates the relationship between CSR on the firm value. It indicates that profitability can strengthen the increase of CSR on the firm value. CSR could lead the increase of the firm value when the profitability was low.
2017
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR), Profitabilitas (ROE), dan interaksi CSR dengan ROE terhadap nilai perusahaan pada perusahaan food and beverage yang terdaftar di BEI. Pemilihan sampel menggunakan metode purposive sampling . Data yang digunakan dalam penelitian ini diperoleh dari Laporan keuangan Publikasi tahun 2013-2015. Hasil penelitian menunjukkan bahwa : (1) pengungkapan Corporate social responsibility berpengaruh negatif signifikan terhadap nilai perusahaan. (2) Profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan. (3) Profitabilitas sebagai variabel moderasi ternyata mampu memoderasi hubungan CSR dengan signifikan terhadap nilai perusahaan. Kata Kunci : Corporate Social Responsibility (CSR), Nilai Perusahaan, Profitabilitas