KETERKAITAN ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA : SEBUAH PERSPEKTIF TEORI AGENCY

Authors

  • Hayu Wikan Kinasih Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro
  • Melati Oktafiyani Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro
  • Lenni Yovita Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro

DOI:

https://doi.org/10.33633/jpeb.v3i2.2303

Abstract

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

Issue

Vol. 3 No. 2 (2018): Jurnal Penelitian Ekonomi dan Bisnis

Section

Articles

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