Image of PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), KEPEMILIKAN KELUARGA, KARAKTERISTIK KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

SKRIPSI AKS

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), KEPEMILIKAN KELUARGA, KARAKTERISTIK KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

ABSTRACT

This study aims to determine the effect of corporate social responsibility
(CSR), family ownership, audit committee characteristics, audit committee
competence and firm size on earnings management. The dependent variable (Y) in
this study is earnings management. This study uses corporate social responsibility
(CSR), family ownership, audit committee size, number of audit committee
meetings, audit committee competence, and firm size as independent variables (X).
The population in this study are mining companies listed on the Indonesia
Stock Exchange for the 2015-2019 period. Sample selection using purposive
sampling method. The data used in this study were 55 data. The data used is
secondary data in the form of financial statements and annual reports of companies
listed on the Indonesia Stock Exchange for the 2015-2019 period. The data analysis
used is panel data regression analysis with the help of the eviews 10 application.
The results of the analysis show that corporate social responsibility (CSR)
has a positive effect on earnings management. Meanwhile, family ownership, audit
committee size, number of audit committee meetings, and audit committee
competence have no effect on earnings management. But the size of the company
has a negative effect on earnings management.
Keywords: Earnings management, corporate social responsibility (CSR), family
ownership, audit committee size, number of audit committee meetings, audit
committee competence, company size.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 INT p 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 174 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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