PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), UKURAN
PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP MANAJEMEN
LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN
DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2014-2018
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Institusion
Universitas Stikubank
Author
Cahyaningrum, Fania
Subject
HJ Public Finance
Datestamp
2020-11-09 03:11:51
Abstract :
Penelitian yang dilakukan dengan itujuan untuk pengujian Corporate Social Responsibility (CSR), ukurani perusahaan dan umur perusahaan terhadapi manajemen laba perusahaan manufaktur sub sektor makanani dan minuman terdaftar di Bursa Efek Indonesiai (BEI) selama 5 tahun yaitui periode 2014-2018. Penentuan sampel menggunakani purposive sampling dengan menggunakani sampel sebanyak 57 perusahaan. Metode analisisi dalam penelitian ini mengunakan analisisi regresi linier berganda yang sebelumnya dilakukan ujii normalitas dan asumsii klasik. Hasil penelitiani menunjukkan bahwa semua variabel lolos uji normalitas dan asumsi klasik. Hasil uji parsiali menunjukan bahwa corporatei social responsibility (CSR) dan ukuran perusahaanitidak berpengaruh terhadap manajemen laba. Sedangkan umur perusahaan berpengaruh positif terhadap manajemen laba. Research conducted with thei aim of testing Corporate Social Responsibility (CSR), companyi size and company age on earnings management of manufacturing companies food and beverage sub-sectorsi listed on the Indonesiai Stock Exchange (BEI) for 5 years, namely the 2014-2018 period. Determination iof the sample using purposivei sampling using a sample of 57 companies. Aanalyticali method in this study iuses multipleiilinear regression analysis previouslyi tested for normality and classici assumptions. Rresults of the study showed that all the variablesi passed the normality test and classi fi cationi assumptions. Results showed thati the adjusted R Square value of 9.9 percenti so that there were still other factorsi affecting earnings management. Partiali test results show that corporate sociali responsibility (CSR) and company size do not affect earnings imanagement decisions. Whilei the age of the companyi has a positive effect on earnings management.
Penelitian yang dilakukan dengan itujuan untuk pengujian Corporate Social Responsibility (CSR), ukurani perusahaan dan umur perusahaan terhadapi manajemen laba perusahaan manufaktur sub sektor makanani dan minuman terdaftar di Bursa Efek Indonesiai (BEI) selama 5 tahun yaitui periode 2014-2018. Penentuan sampel menggunakani purposive sampling dengan menggunakani sampel sebanyak 57 perusahaan. Metode analisisi dalam penelitian ini mengunakan analisisi regresi linier berganda yang sebelumnya dilakukan ujii normalitas dan asumsii klasik. Hasil penelitiani menunjukkan bahwa semua variabel lolos uji normalitas dan asumsi klasik. Hasil uji parsiali menunjukan bahwa corporatei social responsibility (CSR) dan ukuran perusahaanitidak berpengaruh terhadap manajemen laba. Sedangkan umur perusahaan berpengaruh positif terhadap manajemen laba. Research conducted with thei aim of testing Corporate Social Responsibility (CSR), companyi size and company age on earnings management of manufacturing companies food and beverage sub-sectorsi listed on the Indonesiai Stock Exchange (BEI) for 5 years, namely the 2014-2018 period. Determination iof the sample using purposivei sampling using a sample of 57 companies. Aanalyticali method in this study iuses multipleiilinear regression analysis previouslyi tested for normality and classici assumptions. Rresults of the study showed that all the variablesi passed the normality test and classi fi cationi assumptions. Results showed thati the adjusted R Square value of 9.9 percenti so that there were still other factorsi affecting earnings management. Partiali test results show that corporate sociali responsibility (CSR) and company size do not affect earnings imanagement decisions. Whilei the age of the companyi has a positive effect on earnings management.
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