Skripsi

The effect of corporate social responsibility disclosure on earnings management with good corporate governance as a moderating variable / AISYAH PUTRI ALIYAH

Abstrak
This study examines the effect of CSR disclosure on earnings management practices moderated by GCG. This study focuses on 56 energy corporations listed on the Indonesia Stock Exchange from 2020-2024. Data were analyzed using the Structural Equation Model - Partial Least Square (SEM-PLS) using SmartPLS 3 software. The results of this study prove that CSR disclosure has a significant negative effect on earnings management and GCG does not weaken the effect of CSR disclosure on earnings management. This study also proves that GCG has a significant negative effect on earnings management. This study provides knowledge that sincere CSR disclosure and effective GCG implementation will reduce earnings management.

Informasi Detail

DDC

SKRIPSI DIGITAL

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2025.

Deskripsi Fisik

xii, 36 hlm. : ilus.

Bahasa

No Reg

5457/RS/25

Edisi

Skripsi (Sarjana)--Universitas Negeri Malang. 2025

Subjek

1. MANAJEMEN LABA - TATA KELOLA PERUSAHAAN
2. PROFIT MANAGEMENT - CORPORATE GOVERNANCE
Corporate social responsibility disclosure, earnings management, corporate governance

Pembimbing

1. Rizky Firmansyah, S.e., M.s.a.

Lampiran Berkas