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This Author published in this journals
All Journal Akuntansi Prima Jurnal Minfo Polgan (JMP) Journal of Management Accounting Business and International Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Ayang Pratama
Universitas Prima Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences

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Journal : Akuntansi Prima

 1 
Pengungkapan Manajemen Laba Terhadap Pengungkapan Corporate Social Responsibility (Csr Disclosure) Dengan Mekanisme Gcg Sebagai Variabel Moderasi Pada Perusahaan Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Ayang Pratama
Akuntansi Prima Vol. 5 No. 1 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i1.3452

Abstract

Abstract The purpose of this journal is to find out how the role of GCG Mechanism in moderating Earning Management influencing CSR Disclosure of the Sub-Group of Oil Palm Plantation Companies listed on the Indonesia Stock Exchange period 2017 until 2021. The research method used is analytical descriptive, which Moderating Regression Analysis is used in answering research hypothesis. The results showed that Earning Management influence CSR Disclosure, the total of Audit Committee can moderating Earning Management influence CSR Disclosure but Proportion of Board of Commissioner can not moderating Earning Management influence CSR Disclosure. Keywords: Earning Management, GCG Mechanism, Corporate Social Responsibility, Palm Oil Industry
Co-Authors Andy Andy Boxer Siahaan ElsaWaty Marbun Harmonika Br Pinem Merfiani Hulu Yeti Meliany Lubis Yeti Meliany Lubis