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DETERMINAN PRAKTIK MANAJEMEN LABA DENGAN PENDEKATAN KOTHARI (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020)

ABSTRACT

This study aims to determine the effect of the variables of corporate social
responsibility and good corporate governance on earnings management. The
corporate governance consists of three variables, namely managerial ownership,
audit quality, audit committee. The independent variables used in this study are
corporate social responsibility, managerial ownership, audit quality, and audit
committee. The control variables used are company age, company size, and
leverage.
While the dependent variable used in this study is earnings management

which is measured using the kothari model. This research was conducted on non-
financial companies listed on the Indonesia Stock Exchange for the 2017-2020

period. Determination The sample selected using purposive sampling technique
and samples obtained as many as 78 companies with 302 observations for four
years after the outlier. The data analysis technique used in this research is panel
data regression analysis.
The results of the study provide evidence that corporate social
responsibility has a negative effect on earnings management. Managerial
ownership has no effect on earnings management. Audit quality has no effect on
earnings management. Meanwhile, audit committee has a negative effect on
earnings management.
Keywords: Earnings Management, Corporate Social Responsibility, Managerial
Ownership, Audit Quality, Audit Committee, Company Age, Company
Size, Leverage

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 HAR d 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 108 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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