Pengaruh Pengungkapan Corporate Social Responsibility dan Executive Compensation terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Kata Kunci:
corporate social responsibility disclosure, executive compensation, and earnings management.Abstrak
Penelitian ini bertujuan untuk menguji pengaruh pengungkapan corporate social responsibility dan excecutive compensation terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2017. Dengan menggunakan metode purposive sampling dan metode random effects dan metode fixed effects, ada 51 perusahaan yang memenuhi kriteria data penelitian. Hasil penelitian ini menunjukkan: Pertama, pengungkapan corporate social responsibility berpengaruh negatif signifikan terhadap manajemen laba, Kedua, executive compensation berpengaruh negatif signifikan terhadap manajemen laba, Ketiga, Variabel kontrol hanya growth yang berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan leverage dan profitability masing- masing tidak berpengaruh signifikan terhadap manajemen laba.
##submission.downloads##
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Authors who publish articles in Economics Professional in Action (E-Profit) agree to the following terms:
- 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.
- 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.
- 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).
