Paulus Journal of Accounting (PJA)
Vol 3 No 2 (2022): Paulus Journal of Accounting (PJA)

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA DENGAN LEVERAGE SEBAGAI VARIABEL PEMODERASI

Noberto Nugroho Sitorus (Universitas Kristen Indonesia Paulus Makassar)
Bertha Beloan (Universitas Kristen Indonesia Paulus Makassar)
Frischa Faradila Arwinda Mongan (Universitas Kristen Indonesia Paulus Makassar)
Maria Yessica Halik (Universitas Kristen Indonesia Paulus Makassar)

Article Info

Publish Date
02 Jul 2022

Abstract

This study aims to determine the effect of corporate social responsibility disclosure on earnings quality with leverage as a moderating variable. The data in this study is secondary data in the form of annual reports and sustainability reports (CSR). The data was obtained from the IDX's official website and from each company that attached the data. Determination of the sample using the purposive sampling method with 79 samples of manufacturing companies from 2018-2020. The results of the analysis using t-test and f-test show that corporate social responsibility and leverage have a positive effect on earnings quality by 14.5%, and the rest is influenced by other factors.

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Journal Info
Paulus Journal of Accounting (PJA)
Website

Abbrev

pja

Publisher

Universitas Kristen Indonesia Paulus

Subject

Economics, Econometrics & Finance

Description

Paulus Journal of Accounting berfungsi sebagai media informasi dan pertukaran artikel ilmiah antara staf pengajar, alumni, mahasiswa, praktisi dan pengamat sains di bidang akuntansi dan bisnis . Editor PJA menerima artikel ilmiah tentang penelitian empiris dan studi teoritis yang berkaitan dengan ...