Jurnal Riset Akuntansi Kontemporer
Vol 12 No 2 (2020): Edisi Oktober

CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN

Devi Dwi Rahmawardani (STIE Malangkucecwara)
Muslichah Muslichah (STIE Malangkucecwara)

Article Info

Publish Date
28 Oct 2020

Abstract

This study aims to analyze the direct and indirect effects of Corporate Social Responsibility (CSR) on company performance through earnings management. The objects in this study are companies incorporated in LQ45 in the 2016-2018 period. Samples were taken using a purposive sampling method. The data of this study were analyzed using path analysis. The results showed four important findings: (1) the influence of CSR on company performance is positive and significant, (2) CSR has a negative and significant effect on earnings management, (3) the effect of earnings management on company performance is not significant (4) earnings management cannot mediate the effect of CSR on company performance.

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Journal Info
Jurnal Riset Akuntansi Kontemporer
Website

Abbrev

jrak

Publisher

Universitas Pasundan

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...