Moderasi Manajemen Laba Pada Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan
Keywords:
Corporate Social Responsibility; Earning management; Financial Performance; Good Corporate Governance
Abstract
The aim of this study was to ascertain the relationship between Good Corporate Governance and Corporate Social Responsibility and financial performance when earnings management was employed as a moderator. A quantitative methodology is used to conduct the research. Listed on the IDX during the period 2020-2022, consumer non-cyclicals companies comprised the research samples. This inquiry has made use of secondary data. The sample technique employed in this experiment was purposeful sampling. Data analysis for this study was done using PLS-SEM, which was assessed using WarpPLS 7.0. The outcomes of the study indicate that neither CSR nor GCG can influence financial performance, nor can earnings management act as a moderate between GCG and financial success. However, the influence of GCG on financial performance can be moderated by earnings management.
References
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Yusmulianto, Aulia, A., & Erlina. (2023). The Influence of Good Corporate Governance on a Company’s Financial Performance with Earning Management as a Moderating Variable in Construction and Building Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2013-2021. International Journal of Research and Review, 10(2), 156–167. https://doi.org/10.52403/ijrr.20230221
Aqabna, S. M., Aga, M., & Jabari, H. N. (2023). Firm Performance, Corporate Social Responsibility and the Impact of Earnings Management during COVID-19: Evidence from MENA Region. Sustainability, 15(2), 1485. https://doi.org/10.3390/su15021485
Avilya, L. T., & Ghozali, I. (2022). Pengaruh Intellectual Capital, Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2020). Diponegoro Journal of Accounting, 11(4), Article 4. https://ejournal3.undip.ac.id/index.php/accounting/article/view/36387
Chen, R. C. Y., & Hung, S. (2021). Exploring the impact of corporate social responsibility on real earning management and discretionary accruals. Corporate Social Responsibility and Environmental Management, 28(1), 333–351. https://doi.org/10.1002/csr.2052
Fajriah, Y., Jumady, E., & Halim, A. (2022). Good Corporate Governance And Corporate Social Responsibility On Company Value With Financial Performance. Jurnal Akuntansi, 26(2), Article 2. https://doi.org/10.24912/ja.v26i2.944
Fitriya, E., & Setyorini, L. (2019). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perbankan Dengan Size Dan Leverage Ratio Sebagai Variabel Pemoderasi. JIAI (Jurnal Ilmiah Akuntansi Indonesia), 4(1), Article 1. https://doi.org/10.32528/jiai.v4i1.2196
Gonçalves, T., Gaio, C., & Ferro, A. (2021). Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance. Sustainability, 13(17), Article 17. https://doi.org/10.3390/su13179969
Habbash, M., & Haddad, L. (2019). The impact of corporate social responsibility on earnings management practices: Evidence from Saudi Arabia. Social Responsibility Journal, 16(8), 1073–1085. https://doi.org/10.1108/SRJ-09-2018-0232
Kusumawati, R., Asyilah, N. H., & Bukhori, I. (2022). Corporate Social Responsibility’s (CSR) Impact on Financial Performance: Moderating Effects of Earnings Management and Leverage. Jurnal Manajemen Bisnis, 13(2), Article 2. https://doi.org/10.18196/mb.v13i2.12888
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Rahmawardani, D. D., & Muslichah, M. (2020). Corporate Social Responsibility Terhadap Manajemen Laba Dan Kinerja Perusahaan. Jurnal Riset Akuntansi Kontemporer, 12(2), 52–59. https://doi.org/10.23969/jrak.v12i2.2251
Ramadhan, R. P., & Sulistyowati, E. (2022). Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan dengan Nilai Perusahaan sebagai Variabel Mediasi. 6.
Rizki, R. D. N., & Saad, B. (2023). Dampak Good Corporate Governance terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2016-2018). Jurnal Keuangan dan Perbankan, 18(1), 45. https://doi.org/10.35384/jkp.v18i1.331
Ruwanti, S., & Rambe, P. A. (2019). ANALISIS Pengaruh Corporate Social Responsibility Pada Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Pemoderasi. Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 2(2), 61–73. https://doi.org/10.31629/jiafi.v2i2.1730
Sari, Y. P., Rizan, M., & Purwohedi, U. (2020). Analisis Penerapan Prinsip Good Corporate Governance (GCG), Budaya Perusahaan dan Kepemimpinan terhadap Kinerja Perusahaan Berbasis Balanced Scorecard: Studi pada Perusahaan Asuransi. Jurnal Bisnis, Manajemen, Dan Keuangan - JBMK, 1(1), Article 1. https://doi.org/10.21009/JBMK.0011.04
Septiani, K. P. R., & Wahyuni, M. A. (2023). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Dan Solvabilitas Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di BEI Periode 2018-2021. Vokasi : Jurnal Riset Akuntansi, 12(2), Article 2. https://doi.org/10.23887/vjra.v12i2.61598
Setiyawan, A. (2022). Analisis Pengaruh Corporate Governance Terhadap Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Moderasi. EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 9(2), Article 2. https://doi.org/10.30640/ekonomika45.v9i2.721
Wahyuningsih, D. (2020). Pengaruh Struktur Good Corporate Governance Terhadap Kinerja Perusahaan Dan Manajemen Laba. Jurnal Akuntansi Trisakti, 7(2), 287–302. https://doi.org/10.25105/jat.v7i2.6254
Wijaya, E., & Sherly, S. (2017). Analisis Pengaruh Csr Terhadap Kinerja Keuangan Perusahaan Dengan Manajemen Laba Sebagai Variabel Pemoderasi. Bilancia : Jurnal Ilmiah Akuntansi, 1(4), Article 4.
Yusmulianto, Aulia, A., & Erlina. (2023). The Influence of Good Corporate Governance on a Company’s Financial Performance with Earning Management as a Moderating Variable in Construction and Building Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2013-2021. International Journal of Research and Review, 10(2), 156–167. https://doi.org/10.52403/ijrr.20230221
Published
2024-06-23
Section
Articles
Copyright (c) 2024 Ireva Suryananingtyas, Rida Perwita Sari, Acynthia Ayu Wilasittha
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