SKRIPSI AKS

CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, EARNING MANAGMENT DAN KONSERVATISME AKUNTANSI

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ABSTRAK

The purpose of this study was to determine the effect of CSR (corporate
social responsibility), IC (intellectual capital), and EM (earnings management) on
KA (accounting conservatism) in companies in the transportation, logistics, and
technology sectors listed on the Indonesia Stock Exchange (IDX). ) year 2018-2020.
The regression model used in this study is panel data regression. The source
of data in this study is secondary data. The total sample used in this study was 42
obtained from the multiplication of 14 companies for 3 research periods. The
results of the study show that CSR (corporate social responsibility) and IC
(Intellectual Capital) have no effect while EM (earnings management) has a
negative effect on accounting conservatism in transportation, logistics, and
technology sector companies listed on the Indonesia Stock Exchange (IDX) in 2018.
-2020.
Keywords : Accounting Conservatism, Corporate Social Responsibility,

Intellectual Capital, Earning Management.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 SRI c 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 122 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Sri Rahmawati

Versi lain/terkait

Lampiran Berkas

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