Pengaruh pengungkapan corporate social responsibility, financial distress, company risk terhadap real earning management dengan good corporate governance sebagai variabel moderasi

DETAIL KOLEKSI

Pengaruh pengungkapan corporate social responsibility, financial distress, company risk terhadap real earning management dengan good corporate governance sebagai variabel moderasi

Oleh : Nafisah Azka Al Manar

Info Katalog

Nomor Panggil : 023002106504

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Aqamal Haq

Subyek : Social responsibility of business;Risk management

Kata Kunci : corporate social responsibility disclosure, leverage, financial distress, audit committee.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2023_TA_SAK_023002106504_Halaman-Judul.pdf
2.	2023_TA_SAK_023002106504_Lembar-Pengesahan.pdf
3.	2023_TA_SAK_023002106504_Bab-1-Pendahuluan.pdf
4.	2023_TA_SAK_023002106504_Bab-2-Tinjauan-Pustaka.pdf
5.	2023_TA_SAK_023002106504_Bab-3-Metode-Penelitian.pdf
6.	2023_TA_SAK_023002106504_Bab-4-Analisis-dan-Pembahasan.pdf
7.	2023_TA_SAK_023002106504_Bab-5-Kesimpulan.pdf
8.	2023_TA_SAK_023002106504_Daftar-Pustaka.pdf
9.	2023_TA_SAK_023002106504_Lampiran.pdf

Abstrak
Abstract

T Tujuan penelitian ini untuk menguji pengaruh corporate social responsibility disclosure,financial distress, company risk, terhadap real earnings management dan good corporategovernance dengan proksi komite audit berlatar belakang pendidikan ekonomi sebagaivariabel moderasi. Data penelitian ini didapat dari laporan tahunan dan laporankeberlanjutan perusahaan sektor basic material, energy, dan infrastructure. Jumlahsampel yang digunakan adalah 30 perusahaan dengan tahun 2019-2021.Hasil penelitian ini menunjukkan bahwa pengungkapan corporate social responsibilitytidak berpengaruh terhadap real earning management, financial distress berpengaruhpositif terhadap real earning management, company risk berpengaruh signifikan positifterhadap real earning management, good corporate governance tidak memperkuatpengaruh negatif corporate social responsibility disclosure terhadap real earningmanagement, good corporate governance dapat memperlemah pengaruh positif darifinancial distress terhadap real earning management, good corporate governance dapatmemperlemah pengaruh positif company risk terhadap real earning management.Rekomendasi bagi penelitian selanjutnya untuk menggunakan sampel perusahaan disektor lainnya yaitu sektor Consumer Cyclicals, consumer non-cylicals, Healthcare,Industrial, Properties & Real Estate, dan Transportation & Logistic, dan menggunakanpengukuran variabel moderasi lainnya seperti pengalaman kerja komite audit.

T The purpose of this study was to examine the effect of disclosure of corporate socialresponsibility, financial distress, corporate risk, on real earnings management and goodcorporate governance with a proxy audit committee with an economic educationbackground as a moderating variable. The data for this research were obtained from theannual reports and sustainability of companies in the materials, energy andinfrastructure sectors. The number of samples used is 30 companies with the years 2019-2021.The results of this study indicate that corporate social responsibility disclosure has noeffect on real earnings management, financial pressure has a positive effect on realearnings management, corporate risk has a significant positive effect on real earningsmanagement, the good corporate governance does not strengthen the negative effect ofcorporate social responsibility disclosure on earnings management real, the goodcorporate governance can weaken the positive effect of financial distress on real earningsmanagement, the good corporate governance can weaken the positive influence ofcorporate risk on real earnings management. Recommendations for further research areto use a sample of companies in other sectors, namely the Consumer Cyclicals, ConsumerNon-Cyclicals, Healthcare, Industrial, Properties & Real Estate, and Transportation &Logistics sectors, and use other moderating measurement variables such as auditcommittee work experience