Pengaruh Corporate Social Responsibility, Ukuran Perusahaan Dan Kualitas Audit Terhadap Manajemen Laba Dengan Kepemilikan Keluarga Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)
Abstract
This research aims to obtain empirical evidence of factors that can influence earnings management with Corporate Social Responsibility (CSR) reports, Firm Size, and Audit Quality. The novelty of this research is to test whether the concentration of family ownership can moderate the impact of CSR, Firm size, and audit quality. The data used in this research are from non-financial companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Data processing was carried out using Eviews 12. The sample was determined based on a purposive sampling technique which resulted in 25 company samples. The results of this research prove that CSR has a negative effect on earnings management, company size has a negative effect on earnings management and audit quality has a positive effect on earnings management. Furthermore, family ownership can be used to moderate the influence of CSR and audit quality on earnings management, but cannot moderate the influence of company size on earnings management.
Keywords: Corporate Social Responsibility, Firm Size, Audit Quality, Family Ownership and Earnings Management
References
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Alareeni, B. (2018). Does corporate governance influence earnings management in listed companies in Bahrain Bourse? Journal of Asia Business Studies, 12(4), 551–570. https://doi.org/10.1108/JABS-06-2017-0082
Alexander, N., & Palupi, A. (2020). Pengaruh Corporate Social Responsibility Reporting Terhadap Manajemen Laba (Vol. 22, Issue 1). http://jurnaltsm.id/index.php/JBA
Ardiani, N. L. N., & Sudana, I. P. (2018). Pengaruh Corporate Social Responsibility Pada Manajemen Laba. E-Jurnal Akuntansi, 2333. https://doi.org/10.24843/eja.2018.v24.i03.p26
Astuti, D., & Wulandari, I. (2023). Pengaruh Corporate Social Responsibility Dan Kepemilikan Asing Terhadap Manajemen Laba. Journal Of Comprehensive Science, 2(8).
Ayem, S., Adeltrudis, M., & 2, K. (2022). Pengaruh kualitas audit dan penghindaran pajak terhadap manajemen laba dengan komisaris independen sebagai variabel moderasi. In Online) JURNAL MANAJEMEN (Vol. 14, Issue 2). www.idx.co.id.
Dwi Rahmawardani, D., STIE Malangkucecwara Jl Terusan Candi Kalasan, M., & Timur, J. (2020). Corporate Social Responsibility Terhadap Manajemen Laba Dan Kinerja Perusahaan. Jurnal Riset Akuntansi Kontemporer, 12(2), 52–59.
Garanina, T. (2023). CSR disclosure and state ownership: implications for earnings management and market value. Journal of Accounting in Emerging Economies. https://doi.org/10.1108/JAEE-06-2022-0175
Harmoni Wiardi, A. (2022). Earning Management: Phenomenos You Cannot Avoid (Discretionary Accruals Equation And Non Discretionary Accruals Equation). Journal of Business Studies and Management Review (JBSMR), 5(2).
Hartono, J. (2015). Teori Portofolio dan Analisis Investasi (10th ed.). BPEE.
Indah Pangesti, S., Pratami, Y., Nursida, N., & Islam Riau, U. (2023). The Effect of Good Corporate Governance and Corporate Social Responsibility Disclosure on Earnings Management Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba. In Management Studies and Entrepreneurship Journal (Vol. 4, Issue 3). http://journal.yrpipku.com/index.php/msej
Indriyani, M., & Meini, Z. (2021). Pengaruh Ukuran KAP, Audit Fee, dan Ukuran Perusahaan terhadap Kualitas Audit (Studi empiris pada perusahaan manufaktur sektor industri barang konsumsi terdaftar di Bursa Efek Indonesia 2015-2019). Jurnal Akuntansi Dan Keuangan.
Jensen, M. C., Meckling, W. H., Benston, G., Canes, M., Henderson, D., Leffler, K., Long, J., Smith, C., Thompson, R., Watts, R., & Zimmerman, J. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Journal of Financial Economics (Issue 4). Harvard University Press. http://hupress.harvard.edu/catalog/JENTHF.html
Juliani, M., & Ventty, C. (2022). Analisis Pengaruh CSR terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 5(1), 71–84. https://doi.org/10.36778/jesya.v5i1.566
Kumala, R., & Siregar, S. V. (2021). Corporate social responsibility, family ownership and earnings management: the case of Indonesia. Social Responsibility Journal, 17(1), 69–86. https://doi.org/10.1108/SRJ-09-2016-0156
Meini, Z. (2022). AkunNas Mekanisme Corporate Governance Terhadap Manajemen Laba.
Meini, Z., Karina, A., Digdowiseiso, K., & Rini, N. A. (2022). Do Work Experience, Independence, Auditor Competency, And Time Budget Pressure Matter On Audit Quality? BIRCI Journal. https://doi.org/10.33258/birci.v5i1.3721
Nugraha Hidayat, D. (2022). Template of Jurnal Economia Analisis Harga Saham Pada Perusahaan Sektor Teknologi Yang Terdaftar Di Bursa Efek Indonesia. www.idx.co.id
Pambudi, S. G., & Meini, Z. (2023). The Effects Of Profitability, Liquidity And Firm Size On Firm Value, With Sustainability Report As The Moderating Variable, Satria Galih Pambudi, et.al THE EFFECTS OF PROFITABILITY, LIQUIDITY AND FIRM SIZE ON FIRM VALUE, WITH SUSTAINABILITY REPORT AS THE MODERATING VARIABLE under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). Jurnal Ekonomi, 12(01), 2023. http://ejournal.seaninstitute.or.id/index.php/Ekonomi
Poncowati, S. M., & Supatmi, S. (2021). Pengaruh Tanggung Jawab Sosial Terhadap Manajemen Laba Dengan Kepemilikan Keluarga Sebagai Pemoderasi. Jurnal Riset Akuntansi Dan Perpajakan), 8(01), 92–107. www.jateng.idntimes.com
Putriana, M., Artati, S., & Utami, V. J. (2018). Pengaruh Corporate Social Responsibility Terhadap Manajemen Laba Dengan Leverage Dan Growth Sebagai Variabel Control Pada Industri Farmasi Yang Terdaftar Di Bursa Efek Indonesia. In Jurnal Manajemen dan Sains (Vol. 3, Issue 2).
Santi, D. K., & Wardani, D. K. (2018). Pengaruh Tax Planning, Ukuran Perusahaan, Corporate Social Responsibility (CSR) Terhadap Manajemen Laba. Jurnal Akuntansi, 6(1), 11–24. https://doi.org/10.24964/ja.v6i1.536
Sinurat, S. J., & Sudjiman, L. S. (2023). Pengaruh Kualitas Audit Dan Komite Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Di BEI. 16(1).
Subiyanto, B., Awaludin, D. T., Demolingo, R. H., Ifani, R., & Wiweka, K. (2021). Exploring The Effect Of Corporate Social Responsibility, Leverage, And Intelectual Capital On Financial Performance (Empirical Evidence From Bangking Sector Companies Period 2015-2019). International Journal of Management, Innovation & Entrepreneurial Research, 7(1), 01–11. https://doi.org/10.18510/ijmier.2021.711
Triyana, T., Wiharno, H., & Nurfatimah, S. N. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Free Cash Flow dan Ukuran Perusahaan terhadap Manajemen Laba. Jurnal Ekonomi Akuntansi Dan Manajemen, 1(1).
Wahyudi, S. M., Chairunesia, W., Molina, & Indriyanto, E. (2020). The Effect Of Good Corporate Governance Mechanism, Corporate Social Responsibility, And Opportunity Set Invesments On Corporate Value (Empirical Study on Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2014-2017). EPRA International Journal of Multidisciplinary Research (IJMR), 56–63. https://doi.org/10.36713/epra3921
Widiastari, Ayu, P., & Yasa, G. W. (2018). Pengaruh Profitabilitas, Free Cash Flow, Dan Ukuran Perusahaan Pada Nilai Perusahaan. E-Journal Akuntansi.
Yofianti, L., & Dermawan, E. S. (2020). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Manajemen Laba. Jurnal Multiparadigma Akuntansi Tarumanegara.
Published
2024-02-01
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