Pengaruh corporate social responsibility disclosure, size dan leverage terhadap manajemen laba pada perusahaan sub sektor coal mining yang terdaftar dalam bursa efek Indonesia
DOI:
https://doi.org/10.30872/jimm.v7i3.9302Keywords:
Sub sektor coal mining, corporate social responsibility disclosure, size, leverage, manajemen labaAbstract
Studi ini menganalisis dengan menggunakan populasi sebanyak 26 dan sampel sebanyak 18 perusahaan sub sektor coal minng yang terdaftar dalam bursa efek Indonesia dengan menggunakan teknik purposive sampling. Tujuan dari penelitian ini adalah untuk mencari bukti empiris tentang pengaruh 3 variabel independen, yaitu: corporate social responsibility disclosure, size, dan leverage. Alat yang digunakan dalam penelitian ini adalah regresi data panel. Hasil penelitian menunjukkan: (1) Corporate social responsibility disclosure berpengaruh positif tidak signifikan terhadap manajemen laba, (2) Size berpengaruh negative tidak signifikan terhadap manajemen laba, (3) Leverage berpengaruh positif signifikan terhadap manajemen laba.
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