Email this article Pengaruh corporate social responsibility terhadap earnings management dengan kepemilikan pemerintah sebagai variabel moderasi pada perusahaan sub sektor konstruksi yang terdaftar di bursa efek Indonesia
Abstract
Studi ini menganalisis dengan menggunakan sampel sebanyak 9 perusahaan di sub sektor konstruksi yang terdaftar di Bursa Efek Indonesia periode 2014-2018 dengan menggunakan teknik Purposive Sampling. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai dampak variabel independen, yaitu: Corporate Social Responsibility dan Kepemilikan Pemerintah sebagai variabel moderasi. Alat yang digunakan dalam penelitian ini adalah regresi data panel dan statistik deskriptif. Hasil penelitian menunjukkan: (1) Corporate Social Responsibility berpengaruh negative signifikan terhadap Earnings Management, (2) Kepemilikan pemerintah berpengaruh negatif tidak signifikan terhadap Earnings Management, (3) Kepemilikan Pemerintah memoderasi pengaruh Corporate Social Responsibility terhadap Earnings Management.
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DOI: https://doi.org/10.30872/jimm.v7i3.9434
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