Pengaruh Pengungkapan Corporate Social Responsibility dan Executive Compensation terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Authors

  • Hafizhah Risnafitri Universitas Teuku Umar

Keywords:

corporate social responsibility disclosure, executive compensation, and earnings management.

Abstract

This study aims to examine the effect of corporate social responsibility disclosure and executive compensation on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. Data is obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. By using the purposive sampling method and the random effects method and fixed effect method. There are

51 companies that meet the criteria for research data. The results of this study indicate: first corporate social responsibility disclosure has a significant negative effect on earnings management, second executive compensation has a significant negative effect on earnings management, third control variable growth only which have significant positive effect on earnings management, while leverage and profitability each have no significant effect on earnings management.

Downloads

Published

2023-06-05

How to Cite

Risnafitri, H. (2023). Pengaruh Pengungkapan Corporate Social Responsibility dan Executive Compensation terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Economics Professional in Action (E-Profit), 5(1), 53–80. Retrieved from https://jurnalunibi.unibi.ac.id/ojs/index.php/eprofit/article/view/599

Issue

Vol. 5 No. 1 (2023): Economic Professional in Action (E-PROFIT)

Section

Articles

License

Authors who publish articles in Economics Professional in Action (E-Profit) agree to the following terms:

  1. Authors retain copyright of the article and grant the journal right of first publication with the work simultaneously licensed under a CC-BY-SA or The Creative Commons Attribution-ShareAlike License.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).