KETERKAITAN ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA : SEBUAH PERSPEKTIF TEORI AGENCY
DOI:
https://doi.org/10.33633/jpeb.v3i2.2303Abstract
Studi ini bertujuan menguji pengaruh Corporate Social Responsibility (CSR) dengan indikator indeks Global Reporting Initiative (GRI) G4 terhadap manajemen laba dengan proksi discretionary accruals; variabel kontrol leverage, size dan ROA. Sampel yang digunakan sebanyak 23 perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia pada kurun waktu 2011 – 2015. Berdasarkan hasil pengujian regresi linier berganda menunjukkan bahwa tidak terdapat pengaruh antara CSR dengan manajemen laba, begitu juga dengan leverage dan size. Sedangkan variabel ROA menunjukkan adanya pengaruh signifikan terhadap manajemen laba.Kata Kunci : Corporate Social Responsibility; Manajemen Laba; Discretionary Accruals; Leverage; Size; ROA
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Published
2018-09-11
How to Cite
Kinasih, H. W., Oktafiyani, M., & Yovita, L. (2018). KETERKAITAN ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA : SEBUAH PERSPEKTIF TEORI AGENCY. Jurnal Penelitian Ekonomi Dan Bisnis, 3(2), 101–109. https://doi.org/10.33633/jpeb.v3i2.2303
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