CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN

  • Devi Dwi Rahmawardani STIE Malangkucecwara
  • Muslichah Muslichah STIE Malangkucecwara

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.

Downloads

Download data is not yet available.
Published
Oct 28, 2020
How to Cite
RAHMAWARDANI, Devi Dwi; MUSLICHAH, Muslichah. CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN. Jurnal Riset Akuntansi Kontemporer, [S.l.], v. 12, n. 2, p. 52-59, oct. 2020. ISSN 2597-6826. Available at: <https://journal.unpas.ac.id/index.php/jrak/article/view/2251>. Date accessed: 23 jan. 2021. doi: http://dx.doi.org/10.23969/jrak.v12i2.2251.